Section 59 | Notices imposing secondary or joint and several liability

Schedule 9 makes provision about notices that may in certain circumstances—

(a)impose secondary liability on a person in respect of an amount of plastic packaging tax which another person has failed to pay, or

(b)make one person jointly and severally liable with another person in respect of some or all of the other person's liability to pay plastic packaging tax in respect of a period of time in the future.