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,