SCHEDULES

SCHEDULE 15Plastic packaging tax: amendments of other legislation

PART 2Miscellaneous

HMRC powers to obtain information etc

11I1I2

1

Schedule 36 to FA 2008 (powers to obtain information etc) is amended as follows.

2

In the Table in paragraph 61A (involved third parties), after item 12 insert—

13

A person involved (in any capacity) in the production, or importation to or exportation from the United Kingdom, of packaging components (within the meaning of section 48 of FA 2021) or in connected activities

Documents relating to matters in which the person is or has been involved

Plastic packaging tax

14

A person involved (in any capacity) in the purchase or sale of plastic packaging components (within the meaning of section 48 of FA 2021) or of goods packaged in such components

Documents relating to matters in which the person is or has been involved

Plastic packaging tax

3

In paragraph 63(1) (meaning of “tax”), after paragraph (i) insert—

iza

plastic packaging tax,