# Finance Act 2021, Section 46: Payment


(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.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/section/46 (the official version)
Page: https://openlegislation.uk/finance-act-2021/section-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.