# The Plastic Packaging Tax (General) Regulations 2022, Regulation 50: Joint and several liability notices: notifications and applications to revoke

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

(1) A notification made by R under paragraph 13(1) of Schedule 9 must—
(a) be made in writing in a form and manner prescribed by the Commissioners; and
(b) include the following information—
(i) an explanation of why the revocation is appropriate and, in particular, why paragraph 10(2)(a) or (3)(a) of Schedule 9 do not apply, or have ceased to apply, to R; and
(ii) if relevant, the day on which either of those paragraphs ceased to apply to R.
(2) An application made by P under paragraph 14(1) of Schedule 9 must—
(a) be made in writing in a form and manner prescribed by the Commissioners; and
(b) include an explanation of why the revocation is appropriate and, in particular, why the conditions in paragraph 10(2) or (3) of Schedule 9 do not apply to R —
(i) in relation to anything done or not done by P; or
(ii) in relation to the intention of P.
(3) 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 of a joint and several liability notice is appropriate.

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Source: https://www.legislation.gov.uk/uksi/2022/117/regulation/50 (the official version)
Page: https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-50
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.