{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-9/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-9/paragraph-2.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/9/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) The Commissioners may give a secondary liability and assessment notice to R if they consider that—\n(a) R is acting in the course of a related business, and\n(b) sub-paragraph (2) or (3) applies to R.\n(2) This sub-paragraph applies to R if—\n(a) 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\n(b) R knows or ought to know that R is or was so concerned.\n(3) This sub-paragraph applies to R if—\n(a) R is or has been involved in transporting, storing or otherwise dealing with a chargeable plastic packaging component, and\n(b) 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.\n(4) The Commissioners may—\n(a) 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;\n(b) issue directions about those factors.\n(5) The Commissioners may—\n(a) give R more than one secondary liability and assessment notice in relation to the same relevant time;\n(b) 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 9 para. 2 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 9 para. 2 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/9/paragraph/2",
    "retrieved_at": "2026-10-29T08:58:11.025653+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}