Part 1 Information
Finance Act 2021 (2021 c 26) | Legislation

SCHEDULE 12 Plastic Packaging Tax: Information and Evidence

Section 64

Part 1 Information

Power to take samples

1

(1)     An authorised person may at any time take such samples from a product as the person requires for the purpose of determining how the product ought to be treated, or ought to have been treated, for the purposes of plastic packaging tax.

(2)     A sample may only be taken under this paragraph if the authorised person—

(a)     has reasonable cause to believe that the product is a chargeable plastic packaging component,

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