Section 46 PaymentC1I1I2
(1)
Plastic packaging tax is to be paid by reference to accounting periods determined in accordance with regulations under section 61(1) (regulations about the payment, collection and recovery of plastic packaging tax).
(2)
References in this Part to “accounting periods” are to those accounting periods.
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. 46 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
- I2
S. 46 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4