72 Prevention of artificial separation of business activities: directions
Finance Act 2021 (2021 c 26) | Legislation

72  Prevention of artificial separation of business activities: directions

(1)     This section, and section 73, apply for the purpose of preventing the maintenance or creation of any artificial separation of business activities carried on by two or more persons from resulting in an avoidance of plastic packaging tax.

(2)     The Commissioners may make a direction under this section naming any person only if they are satisfied that—

(a)     the person is producing or importing, or has produced or imported, chargeable plastic packaging components,

(b)     the activities in the course of which the person produces or imports, or produced or imported, chargeable

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