Part 1 Secondary Liability and Assessment Notices
Finance Act 2021 (2021 c 26) | Legislation

SCHEDULE 9 Plastic Packaging Tax: Secondary Liability and Assessment Notices and Joint and Several Liability Notices

Section 59

Part 1 Secondary Liability and Assessment Notices

Effect of secondary liability and assessment notice

1

A secondary liability and assessment notice given to a person (“R”) makes that person liable to pay an amount which is equal to or less than an amount of plastic packaging tax which another person (“P”) is liable to pay in relation to an accounting period of P (the “relevant time”) but which P has failed to pay on or before the date on which the amount became due and payable.

Test for giving a secondary liability and assessment notice

2

(1)     The Commissioners may give a secondary liability and assessment notice to R if they consider that—

(a)     R is acting in the course of a related business, and

(b)     sub-paragraph (2) or (3) applies to R.

(2)     This sub-paragraph applies to R if—

(a)     R is or has been concerned in, or in the taking of steps with a view to, P failing to pay plastic packaging tax, and

(b)     R knows or ought to know that R is or was so concerned.

(3)

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