# The Plastic Packaging Tax (General) Regulations 2022, Regulation 48: Secondary liability and assessment notices: applications to revoke or reduce amount

Extent: E+W+S+N.I.

(1) An application under paragraph 5(1) of Schedule 9 by R must be made in writing in the form and manner prescribed by the Commissioners and contain the information in paragraph (2).
(2) The information that must be supplied by R under paragraph (1) is—
(a) an explanation of why the revocation or reduction is appropriate;
(b) for an application under paragraph 5(1)(a) of Schedule 9, an explanation of how R has taken all reasonable steps to establish that P had paid or intended to pay all the plastic packaging tax which P was liable to pay at the relevant time;
(c) for an application under paragraph 5(1)(b) of Schedule 9—
(i) a calculation of the reduced amount that R claims it would be just and reasonable for R to pay; and
(ii) an explanation of why the reduced amount is just and reasonable.
(3) The steps taken by R which are to be regarded as reasonable for the purposes of paragraph 5(1)(a) of Schedule 9 may include such further steps as the Commissioners may prescribe.
(4) An officer of HMRC may by notice in writing require P or R—
(a) to provide information; or
(b) to produce a document,
if the information or document is reasonably required by the Commissioners for the purposes of determining whether a revocation or reduction of a secondary liability and assessment notice is appropriate.

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Source: https://www.legislation.gov.uk/uksi/2022/117/regulation/48 (the official version)
Page: https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.