52 Exempt plastic packaging components
Finance Act 2021 (2021 c 26) | Legislation

52  Exempt plastic packaging components

(1)     No charge to plastic packaging tax arises by virtue of section 43(1)(b) in relation to plastic packaging components that are used in the delivery of goods into the United Kingdom and that are—

(a)     transport packaging or tertiary packaging within the meaning of regulation 3(2)(c) of the Packaging (Essential Requirements) Regulations 2015 (SI 2015/1640), or

(b)

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