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

Part 2 Miscellaneous

Provisional collection of plastic packaging tax

9

In section 1(1) of the Provisional Collection of Taxes Act 1968 (temporary statutory effect of House of Commons resolutions affecting income tax etc) after “digital services tax,” insert “plastic packaging tax,”.

Isle of Man

10

In section 1(1) of the Isle of Man Act 1979 (common duties), at the end insert “;

(g)     plastic packaging tax chargeable under the law of the United Kingdom or the Isle of Man.”

HMRC powers to obtain information etc

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(1)

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