# Finance Act 2021, Section 42: Plastic packaging tax


(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.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/section/42 (the official version)
Page: https://openlegislation.uk/finance-act-2021/section-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.