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Regulation 39 InterpretationI1

United Kingdom

In this Part—

  • “C” means a claimant;

  • “claim” means a claim made under paragraph 7 of Schedule 10 to the Act (plastic packaging tax: recovery and overpayments) and “claimed” is to be construed accordingly;

  • “relevant amount” means that part (which may be the whole) of the amount of the claim which C has reimbursed or intends to reimburse to other persons.

Annotations

Commencement

I1

Reg. 39 in force at 1.4.2022, see reg. 1