74 Death, incapacity or insolvency of person carrying on a business: regulations
Finance Act 2021 (2021 c 26) | Legislation

74  Death, incapacity or insolvency of person carrying on a business: regulations

(1)     The Commissioners may by regulations make provision for the purposes of plastic packaging tax in relation to cases where a person carries on the business of—

(a)     an individual

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