51 Plastic packaging components intended for export
Finance Act 2021 (2021 c 26) | Legislation

Deferrals, exemptions and credits

51  Plastic packaging components intended for export

(1)     A person's liability under section 44 to pay an amount by way of plastic packaging tax in relation to a plastic packaging component is—

(a)     deferred for as long as the direct export condition is met in relation to the component;

(b)     cancelled if the direct export condition ceases to be met in relation to the component as a result of it being exported from the United Kingdom before the end of the deferral period in accordance with regulations made by the Commissioners.

(2)     The direct export condition

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