Section 43 | Charge to plastic packaging tax

(1)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.

(2)The reference in subsection (1) to “a business” includes any activity of a government department or other public authority, or of a charity, that is carried out for commercial purposes.

(2A)A person who is neither registered nor liable to be registered (see sections 55 to 57) is to be treated, for the purposes of subsection (1) of this section, as not acting in the course of a business.

(3)Subsection (1) is subject to section 52 (exempt plastic packaging components).