Paragraph 1 I1I2
An authorised person may at any time take such samples from a product as the person requires for the purpose of determining how the product ought to be treated, or ought to have been treated, for the purposes of plastic packaging tax.
A sample may only be taken under this paragraph if the authorised person—
has reasonable cause to believe that the product is a chargeable plastic packaging component, and
considers it necessary for the protection of the revenue against mistake or fraud.
A sample taken under this paragraph must be disposed of in such manner as the Commissioners may direct.
In this paragraph “authorised person” means a person acting under the authority of the Commissioners.
Annotations
Commencement
- I1
Sch. 12 para. 1 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
- I2
Sch. 12 para. 1 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4