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Finance Act 2021.

Pays/Territoire
Royaume-Uni
Type du document
Législation
Date
2021
Source
FAO, FAOLEX
Titre complet
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.
Sujet
Déchets et substances dangereuses, Général
Mot clé
Taxe/impôt Commerce/industrie/sociétés Responsabilité/indemnisation Mise en application Commerce intérieur Commerce international Emballage/étiquetage Infractions/sanctions Prévention des déchets Gestion des déchets
Aire géographique
Îles de l'Océan Atlantique, Europe, Europe et Asie Centrale, Atlantique Nord, Mer du Nord, Atlantique du Nord-Est, Europe du Nord
Résumé

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.

Texte intégral
Anglais
Site web
www.legislation.gov.uk