Regulation 17 Payment of tax credit claimsI1
United Kingdom
(1)
Where the tax credit claimed by a liable person exceeds the amount of plastic packaging tax due from them for an accounting period, the Commissioners must repay the excess to the liable person.
(2)
The Commissioners are not liable to make any repayment under paragraph (1)—
(a)
if any return the liable person is required to make has not been made;
(b)
to the extent that a tax credit has previously been claimed in respect of the chargeable plastic packaging component to which the repayment relates.