76 Isle of Man: import and export of chargeable plastic packaging components
Finance Act 2021 (2021 c 26) | Legislation

76  Isle of Man: import and export of chargeable plastic packaging components

(1)     Subsections (2) and (3) apply if—

(a)     a chargeable plastic packaging component is imported into the United Kingdom from the Isle of Man, and

(b)     a charge corresponding to plastic packaging tax (the “corresponding charge”) has arisen in relation to the component under the law of the Isle of Man.

(2)     If the corresponding charge has arisen at a rate

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