# Finance Act 2021, Section 44: Liability to pay plastic packaging tax


(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.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/section/44 (the official version)
Page: https://openlegislation.uk/finance-act-2021/section-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.