The United Kingdom (UK) Finance (No.2) Bill 2021-22, which was published on 4 November 2021, includes amendments to the primary legislation for the Plastic Packaging Tax (PPT) which is being introduced from 1 April 2022. Also on 4 November 2021, the UK tax authorities, Her Majesty’s Revenue and Customs (HMRC) published a consultation on the draft PPT (General) Regulations 2021. HMRC is inviting views on the technical application of the regulations by 1 December 2021.
Source EY
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