Part 1 Recovery
Finance Act 2021 (2021 c 26) | Legislation

SCHEDULE 10 Plastic Packaging Tax: Recovery and Overpayments

Section 61

Part 1 Recovery

Recovery as a debt due

1

Plastic packaging tax is recoverable as a debt due to the Crown.

Assessments of amounts of plastic packaging tax due

2

(1)     Sub-paragraph (2) applies where it appears to the Commissioners—

(a)     that any period is an accounting period by reference to which a person who is registered or who is liable to be registered is liable to pay plastic packaging tax,

(b)     that an amount of plastic packaging tax for which that person is liable to account by reference to that period has become due, and

(c)     that there has been a relevant default by that person (see sub-paragraph (3)).

(2)     The Commissioners—

(a)     may—

(i)     in a case where the amount of plastic packaging tax due from the person for that period cannot be ascertained, assess the amount due from the person for that period to the best of their judgement;

(ii)     in any other case, assess the amount due from the person for that period, and

(b)     where such an assessment is made, must notify the person of that amount.

(3)     The following are “relevant defaultsâ€â€”

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