Ecolex Logo
The gateway to
environmental law
Search results » Legislation

Finance Act 2021.

Country/Territory
United Kingdom
Document type
Legislation
Date
2021
Source
FAO, FAOLEX
Long title
An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.
Subject
Waste & hazardous substances, General
Keyword
Tax/levy Business/industry/corporations Liability/compensation Enforcement/compliance Internal trade International trade Packaging/labelling Offences/penalties Waste prevention Waste management
Geographical area
Atlantic Ocean Islands, Europe, Europe and Central Asia, North Atlantic, North Sea, North-East Atlantic, Northern Europe
Abstract

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.

Full text
English
Website
www.legislation.gov.uk