Part 1 contain provisions concerning income tax, corporation tax and capital gains tax. Part 2 introduces a plastic packaging tax; the charge to plastic packaging tax arises when a chargeable plastic packaging component is (a) produced in the United Kingdom by a person acting in the course of a business, or (b) imported into the United Kingdom on behalf of such a person. Liable for paying is the person who produces the component or the person on whose behalf the component is imported. The Part continues providing for exemptions, offences, and administration. Part 3 concerns other taxes, such as environmental taxes and on tobacco products. Part 4 Miscellaneous and final.
大不列颠及北爱尔兰联合王国 · 2021-06-10