83 Interpretation
Finance Act 2021 (2021 c 26) | Legislation

83  Interpretation

In this Part—

“accounting period” has the meaning given by section 46(2);

“chargeable plastic packaging component” is to be construed in accordance with section 47;

“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;

“the customs and excise

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