Part 1 Secondary Liability and Assessment Notices
Finance Act 2021 (2021 c 26) | Legislation

SCHEDULE 9 Plastic Packaging Tax: Secondary Liability and Assessment Notices and Joint and Several Liability Notices

Section 59

Part 1 Secondary Liability and Assessment Notices

Effect of secondary liability and assessment notice

1

A secondary liability and assessment notice given to a person (“Râ€) makes that person liable to pay an amount which is equal to or less than an amount of plastic packaging tax which another person (“Pâ€) is liable to pay in relation to an accounting period of P (the “relevant timeâ€) but which P has failed to pay on or before the date on which the amount became due and payable.

Test for giving a secondary liability and assessment notice

2

(1)     The Commissioners may give a secondary liability and assessment notice to R if they consider that—

(a)     R is acting in the course of a related business, and

(b)     sub-paragraph (2) or (3) applies to R.

(2)     This sub-paragraph applies to R if—

(a)     R is or has been concerned in, or in the taking of steps with a view to, P failing to pay plastic packaging tax, and

(b)     R knows or ought to know that R is or was so concerned.

(3)

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