Part 2 Miscellaneous

Part 2 Miscellaneous

Provisional collection of plastic packaging tax

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In section 1(1) of the Provisional Collection of Taxes Act 1968 (temporary statutory effect of House of Commons resolutions affecting income tax etc) after “digital services tax,†insert “plastic packaging tax,â€.

Isle of Man

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In section 1(1) of the Isle of Man Act 1979 (common duties), at the end insert “;

(g)     plastic packaging tax chargeable under the law of the United Kingdom or the Isle of Man.â€

HMRC powers to obtain information etc

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(1)

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