Section 45 RateC1I1I2
(1)
Plastic packaging tax is charged at the rate of F1£228.82 per metric tonne of chargeable plastic packaging components of a single specification.
(2)
The amount charged on part of a tonne is the proportionately reduced amount.
Annotations
Textual amendments
- F1
Sum in s. 45(1) substituted (with effect in accordance with s. 104(2) of the amending Act) by Finance Act 2026 (c. 11), s. 104
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. 45 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
- I2
S. 45 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4