Regulation 19 Cessation of business etc.I1
United Kingdom
Where a liable person is no longer liable to pay plastic packaging tax as a result of becoming a member of a groupf1 under section 71 of the Act (groups of companies)—
that person remains entitled under this Chapter to tax credits in respect of plastic packaging tax charged on chargeable plastic packaging components in relation to accounting periods that began before the day on which they cease to be liable; and
the representative member of the group is not so entitled.
The Commissioners may prescribe the form and manner in which, and the conditions on which, tax credits may be claimed by a person who—
has ceased to carry on business; or
is no longer liable to pay plastic packaging tax, including under paragraph (1)(a),
where they have ceased to be registered.
Annotations
Commencement
Footnotes
- f1
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“Group” and “representative member of a group” have the meaning given by section 71 of, and Schedule 13 to, the Act.