Section 42 Plastic packaging taxC1I1I2
(1)
A tax called “plastic packaging tax” is to be charged in accordance with this Part.
(2)
The Commissioners are responsible for the collection and management of plastic packaging tax.
Annotations
Modifications
- C1
Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5
Commencement
- I1
S. 42 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
- I2
S. 42 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4