# Finance Act 2021, Paragraph 11


A joint and several liability notice must—
(a) state that R is jointly and severally liable with P to pay any plastic packaging tax that P is liable to pay in respect of so much of any accounting period of P as falls within the period of two years determined in accordance with paragraph 9, and
(b) set out why the Commissioners consider that it is appropriate to give a joint and several liability notice to R under paragraph 10(1), including whether the Commissioners consider that paragraph 10(2) or (3) (or both) applies to R.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/9/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-9/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.