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Finance Act 2021.

País/Territorio
Reino Unido
Tipo de documento
Legislación
Fecha
2021
Fuente
FAO, FAOLEX
Título completo
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.
Materia
Desechos y sustancias peligrosas, General
Palabra clave
Tasa/impuesto Negocios/industria/corporaciones Responsabilidad/indemnización Cumplimiento/aplicación Comercio interior Comercio internacional Envasado/etiquetado Infracciones/sanciones Prevención de residuos Gestión de desechos
Área geográphica
Islas del Océano Atlántico, Europa, Europa y Central Asia, Atlántico Norte, Mar del Norte, Atlántico Nordeste, Europa Septentrional
Resumen

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.

Texto completo
Inglés
Página web
www.legislation.gov.uk