Part 2 Repayments
Finance Act 2021 (2021 c 26) | Legislation

Part 2 Repayments

Repayments of overpaid tax

7

(1)     This paragraph applies where a person (P) has paid an amount to the Commissioners by way of plastic packaging tax which was not tax due.

(2)     The Commissioners are liable, on the making of a claim by P, to repay the amount.

(3)     The Commissioners may by regulations make provision about—

(a)     the form and manner of a claim;

(b)     the information required in support of a claim.

(4)     Except as provided by this paragraph, the Commissioners are not liable to repay any amount paid by way of plastic packaging tax by reason of the fact that it was not tax due.

(5)     This paragraph is subject to paragraph 8.

Supplementary provision about repayment etc

8

(1)     The Commissioners are not liable, on any claim for a repayment of plastic packaging tax, to repay any amount—

(a)     paid more than 4 years before the making of the claim;

(b)     if, or to the extent that, any person has become entitled to a tax credit in respect of that amount.

(2)     It is a defence to any claim for repayment of an amount of plastic packaging

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