70 Adjustment of contracts
Finance Act 2021 (2021 c 26) | Legislation

70  Adjustment of contracts

(1)     Subsection (2) applies where—

(a)     a person (S) supplies a chargeable plastic packaging component that S has produced, or that was imported on behalf of S, to another person (P) under a contract,

(b)     a payment falls to be made under the contract

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