Section 44 Liability to pay plastic packaging taxC1I1I2
(1)
Where the charge to plastic packaging tax arises in respect of a chargeable plastic packaging component by virtue of section 43(1)(a), the person who produces the component is liable to pay the amount charged.
(2)
Where the charge arises in respect of a chargeable plastic packaging component by virtue of section 43(1)(b), the person on whose behalf the component is imported is liable to pay the amount charged.
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. 44 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
- I2
S. 44 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4