# Finance Act 2021, Paragraph 1


A secondary liability and assessment notice given to a person (“R”) makes that person liable to pay an amount which is equal to or less than an amount of plastic packaging tax which another person (“P”) is liable to pay in relation to an accounting period of P (the “relevant time”) but which P has failed to pay on or before the date on which the amount became due and payable.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/9/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-9/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.