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Plastic Packaging Tax measures in Finance (No. 2) Bill 2021 - 22

  • GB
  • November 10th 2021
  • By Jayne Harrold

Clause 83 and Schedule 11 Finance (No. 2) Bill 2021 - 22 make Plastic Packaging Tax (PPT) provisions concerning persons below the de minimis limit, the time of importation, reliefs for persons enjoying certain immunities and privileges, records, groups, and secondary liability and assessment notices etc: acting in the course of a related business. The tax authority, HMRC, has also issued a number of PPT guidance publications, and launched a consultation on the application of a draft PPT Statutory Instrument, with responses required by 1 December 2021.

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