Regulation 59 Death, incapacity or insolvencyI1

United Kingdom

(1)

In paragraph (2), “T” means a person registered under section 56(3) of the Act where the business of T is the business of producing or importing finished plastic packaging components.

(2)

In relation to cases falling within section 74(1) of the Act, the person (“P”) who—

(a)

where T is an individual and T has died or become incapacitated, who carries on the business of T on behalf of, or in succession to, T; or

(b)

acts as the insolvency practitioner in relation to the business of T, where T is subject to an insolvency procedure,

must notify the Commissioners of that fact before the end of a period of 21 days beginning with the date on which P began to carry on the business or began to act as described in relation to the business.

(3)

A notification under paragraph (2) must be in writing and include—

(a)

where T is an individual, evidence (including the date) of the death of T, details of when and in what manner T became incapacitated, or of the date when T first became subject to an insolvency procedure and the nature of that procedure; and

(b)

evidence of P’s authority to carry on, or act in relation to, the business.

(4)

The Commissioners may treat P as if they were T for the purposes of plastic packaging tax for a period of up to 6 months beginning with the day by which notification under paragraph (2) is required.

(5)

The Commissioners may extend the period in paragraph (4) by notice in writing to P for such additional period as they see fit.

(6)

In this regulation—

(a)

“insolvency practitioner” means—

(i)

a trustee in bankruptcy;

(ii)

in Scotland, a trustee (or interim trustee) in the sequestration of a person’s estate under the Bankruptcy (Scotland) Act 2016^f1;

(iii)

a liquidator;

(iv)

a receiver;

(v)

an administrator; or

(vi)

anyone acting in an equivalent capacity in respect of an insolvency procedure;

(b)

“insolvency procedure” means—

(i)

in respect of an individual in Scotland, the sequestration of that person’s estate under the Bankruptcy (Scotland) Act 2016; or

(ii)

in any other case, bankruptcy, winding-up, receivership, administration or an equivalent procedure, including under the law of a jurisdiction outside the United Kingdom.

Regulation 59 Death, incapacity or insolvencyI1

Annotations

Commencement

Footnotes