Finance Act 2021. Pays/Territoire Royaume-Uni Type du document Législation Date 2021 Source FAO, FAOLEX Titre completAn 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