Finance Act 2021. Country/Territory United Kingdom Document type Legislation Date 2021 Source FAO, FAOLEX Long titleAn 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