61 Payment, collection, recovery
Finance Act 2021 (2021 c 26) | Legislation

61  Payment, collection, recovery

(1)     The Commissioners may by regulations make provision about the payment, collection and recovery of amounts for the purposes of plastic packaging tax.

(2)     Regulations under subsection (1) may (among other things)—

(a)     make provision for determining the accounting periods by reference to which payments are to be made;

(b)     require persons who are

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