Part 2 Joint and Several Liability Notices
Finance Act 2021 (2021 c 26) | Legislation

Part 2 Joint and Several Liability Notices

Effect of joint and several liability notice

9

A joint and several liability notice given to a person (“R”) makes that person jointly and severally liable to pay plastic packaging tax that another person (“P”) will be liable to pay in respect of so much of any accounting period of P as falls within the period of two years beginning with—

(a)     the day on which the notice is given to R, or

(b)     if a joint and several liability notice is given to R at a time when another joint and several liability notice already has effect in relation to R, the day after the day on which the previous notice ceases to have effect.

Test for giving joint and several liability notice

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(1)     The Commissioners may give a joint and several liability notice to R if the Commissioners 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 concerned in, or in the taking of steps with a view to, P not paying plastic

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