Paragraph 2 I1I2

R is acting in the course of a related business, and

sub-paragraph (2) or (3) applies to R.

R is or has been concerned in, or in the taking of steps with a view to, P failing to pay plastic packaging tax, and

R knows or ought to know that R is or was so concerned.

R is or has been involved in transporting, storing or otherwise dealing with a chargeable plastic packaging component, and

R knows or ought to know that P has failed to pay plastic packaging tax which P is liable to pay in respect of the component.

by regulations make provision about the factors which they may take into account in considering whether they may give a secondary liability and assessment notice to R;

issue directions about those factors.

give R more than one secondary liability and assessment notice in relation to the same relevant time;

give R a secondary liability and assessment notice whether or not P has asked HMRC to review, or has appealed against, a decision that P is liable to pay some or all of the amount of plastic packaging tax which P has failed to pay as mentioned in paragraph 1.