53 Tax credits
Finance Act 2021 (2021 c 26) | Legislation

53  Tax credits

(1)     The Commissioners may by regulations make provision in relation to cases where after a person has become liable to pay plastic packaging tax in respect of a prescribed plastic packaging component (the “charged component”), that component is—

(a)     exported from the United Kingdom;

(b)     converted into a different packaging component.

(2)     The provision that may be made is provision—

(a)     for the person to be entitled to a tax credit in respect of any plastic packaging tax charged on the charged component;

(b)     for the tax credit to be brought into account when the person is accounting

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