| Guvnor

What this means for your business

1 guides

Our guides explain how to comply with the requirements above.

Tax obligations for businesses importing or manufacturing plastic packaging with less than 30% recycled content.

170 classified provisions from this legislation.

Schedule 2 Temporary extension of periods to which trade losses may be carried back
s.53 Tax credits
s.58 Correction of the register
s.60 Measurement of weight etc
s.61 Payment, collection, recovery
s.65 Security for tax
s.66 Unincorporated bodies
s.72 Prevention of artificial separation of business activities: directions
s.74 Death, incapacity or insolvency of person carrying on a business: regulations
s.75 Transfer of business as a going concern: regulations
s.116 Penalties for failure to make returns etc
Schedule 12 Plastic packaging tax: information and evidence

s.10 Further provision about super-deductions etc additional VAT liability
Schedule 14 Plastic packaging tax: assessment of penalties under section 80 penalty daily penalty
Schedule 24 Penalties for failure to make returns etc HMRC
Schedule 25 Penalties for deliberately withholding information Return HMRC UK
Schedule 26 Penalties for failure to pay tax annual accounting scheme instalment HMRC
Schedule 30 Amendments of Part 5 of FA 2014 relevant transfer
s.33 Deduction where business rates etc repaid coronavirus support arrangement coronavirus
s.35 Payments made to victims of modern slavery etc the Trafficking Convention
s.43 Charge to plastic packaging tax
s.46 Payment
s.47 Chargeable plastic packaging components
s.48 Meaning of “plastic packaging component”
s.49 Meaning of “plastic” and “recycled plastic” Plastic Organic recycling
s.50 Time of importation
s.52 Exempt plastic packaging components medicinal product
s.54 The register the register data protection legislation
s.57 Cancellation of registration
s.83 Interpretation the Commissioners HMRC the register
s.97 Supply of imported works of art etc
s.113 Designation of special tax sites
... and 7 more definitions

s.4 Starting rate limit for savings for tax year 2021-22
s.5 Basic rate limit and personal allowance for future tax years
s.9 Super-deductions and other temporary first-year allowances
Schedule 10 Plastic packaging tax: recovery and overpayments
s.12 Disposal of assets where super-deduction made
s.13 Disposal of assets where SR allowance made
s.17 Extensions of plant or machinery leases for reasons related to coronavirus
Schedule 20 Customs duty: steel products
s.26 Exemption for coronavirus tests
s.31 Covid-19 support scheme: working households receiving tax credits
s.40 Annual exempt amount
s.51 Plastic packaging components intended for export
s.55 Liability to register: producers and importers
s.63 Records
s.84 Regulations
s.89 Relief from higher rate charge for certain housing co-operatives etc
s.96 Distance selling: power to make further provision
Schedule 9 Plastic packaging tax: secondary liability and assessment notices and joint and several liability notices
Schedule 11 Plastic packaging tax: reviews and appeals