Part 4 Interpretation
Finance Act 2021 (2021 c 26) | Legislation

Part 4 Interpretation

Interpretation: related businesses

21

In this Schedule—

(a)     “related business†means a business that is—

(i)     involved in the production or importation of chargeable plastic packaging components by P, including in the transportation or storage of the components, or in the manufacture or supply of raw or processed materials used in, or in the production of, the components,

(ii)     supplied, whether directly or indirectly, with chargeable plastic packaging components produced or imported by P, or

(iii)     involved in the marketing or sale of chargeable plastic packaging components by P as an operator of an online marketplace or fulfilment business, and

(b)     references

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