SCHEDULE 12 Plastic Packaging Tax
Finance Act 2022 (2022 c 3) | Legislation

SCHEDULE 12 Plastic Packaging Tax

Section 84

1

Part 2 of FA 2021 (plastic packaging tax) is amended as follows.

No charge for persons below de minimis

2

In section 43 (charge to plastic packaging tax), after subsection (2) insert—

“(2A)     A person who is neither registered nor liable to be registered (see sections 55 to 57) is to be treated, for the purposes of subsection (1) of this section, as not acting in the course of a business.”

Time of importation

3

(1)     In section 50 (time of importation)—

(a)     in subsection (2), for “This section” substitute “Subsection (1)”;

(b)     after subsection (2) insert—

“(3)     The Commissioners may by regulations make provision about when a chargeable plastic packaging component is imported into the United Kingdom for the purposes of plastic packaging tax.

(4)     Regulations under subsection (3) may amend this Part.”

(2)     In section 84 (regulations), in subsection (5), after paragraph (b) insert—

“(ba)     section 50(3) (timing of importation);”.

Reliefs for persons enjoying certain immunities and privileges

4

(1)     Section 55 (liability to register: producers and importers) is amended as follows.

(2)     In subsection (1),

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