SCHEDULE 12 Plastic Packaging Tax
Finance Act 2022 (2022 c 3) | Legislation

SCHEDULE 12 Plastic Packaging Tax

Section 84

1

Part 2 of FA 2021 (plastic packaging tax) is amended as follows.

No charge for persons below de minimis

2

In section 43 (charge to plastic packaging tax), after subsection (2) insert—

“(2A)     A person who is neither registered nor liable to be registered (see sections 55 to 57) is to be treated, for the purposes of subsection (1) of this section, as not acting in the course of a business.â€

Time of importation

3

(1)     In section 50 (time of importation)—

(a)     in subsection (2), for “This section†substitute “Subsection (1)â€;

(b)     after subsection (2) insert—

“(3)     The Commissioners may by regulations make provision about when a chargeable plastic packaging component is imported into the United Kingdom for the purposes of plastic packaging tax.

(4)     Regulations under subsection (3) may amend this Part.â€

(2)     In section 84 (regulations), in subsection (5), after paragraph (b) insert—

“(ba)     section 50(3) (timing of importation);â€.

Reliefs for persons enjoying certain immunities and privileges

4

(1)     Section 55 (liability to register: producers and importers) is amended as follows.

(2)     In subsection (1),

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Pre-trial and case management hearings in the Crown Court

Pre-trial and case management hearings in the Crown CourtCoronavirus (COVID-19): This Practice Note contains guidance on subjects impacted by the Coronavirus Act 2020 (CA 2020). CA 2020, among other measures, makes provision for the extended use of live links and audio links in criminal proceedings.

LEXISNEXIS

Violent disorder

Violent disorderThe offence of violent disorderViolent disorder can be tried in the magistrates' court or the Crown Court. These offences will normally be dealt with in the Crown Court. However, there may be cases involving minor violence or threats of violence leading to no or minor injury, with

LEXISNEXIS

Novation—why and how to novate a contract

Novation—why and how to novate a contractThere may be times when, rather than assigning the benefit of an agreement to a third party, the original parties wish instead to end their obligations to each other under that agreement and, in effect, recreate it, with the third party stepping into the

LEXISNEXIS

Medco

MedcoSTOP PRESS: A new RTA small claims protocol for whiplash claims comes into effect for accidents occurring on or after 31 May 2021. The small claims track limit for personal injury claims arising from an RTA is increased to £5000 in respect of general damages for pain, suffering and loss of