# Finance Act 2021, Paragraph 6


(1) The Commissioners may not give a secondary liability and assessment notice to R in respect of an amount of plastic packaging tax after the end of the period of 2 years beginning with—
(a) the day after the last day of the accounting period by reference to which P was liable to pay the amount, or, if later,
(b) the day on which a court or tribunal finally determines that P is liable to pay the amount.
(2) But in a case involving a loss of tax brought about deliberately by R or P (whether acting alone or with another person) sub-paragraph (1) has effect as if the reference to 2 years were to 20 years.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/9/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-9/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.