The Resource Finance Act 2020 Notes : Section 111: preparing for a new tax in respect of certain plastic packaging
Finance Act 2020 Notes : Section 111: preparing for a new tax in respect of certain plastic packaging
Resource Information
The item Finance Act 2020 Notes : Section 111: preparing for a new tax in respect of certain plastic packaging represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Finance Act 2020 Notes : Section 111: preparing for a new tax in respect of certain plastic packaging represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This note highlights provisions of the Finance Act 2020 s.111, authorising HMRC to prepare for a new tax chargeable on certain plastic packaging. It reviews the background to the reform, including the March 2020 policy paper "Plastic Packaging Tax", the types of packaging to which the tax is likely to apply, the remaining areas of uncertainty, and the issues to be considered when drafting the relevant tax provisions
- Language
- eng
- Label
- Finance Act 2020 Notes : Section 111: preparing for a new tax in respect of certain plastic packaging
- Title
- Finance Act 2020 Notes : Section 111: preparing for a new tax in respect of certain plastic packaging
- Language
- eng
- Summary
- This note highlights provisions of the Finance Act 2020 s.111, authorising HMRC to prepare for a new tax chargeable on certain plastic packaging. It reviews the background to the reform, including the March 2020 policy paper "Plastic Packaging Tax", the types of packaging to which the tax is likely to apply, the remaining areas of uncertainty, and the issues to be considered when drafting the relevant tax provisions
- Citation source
- In: British tax review. - London. - (2020), no. 4 ; p. 534-536
- http://library.link/vocab/creatorName
- Pirlot, A
- Geographic coverage
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax authorities
- environmental tax
- waste tax
- Label
- Finance Act 2020 Notes : Section 111: preparing for a new tax in respect of certain plastic packaging
- Label
- Finance Act 2020 Notes : Section 111: preparing for a new tax in respect of certain plastic packaging
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Finance-Act-2020-Notes--Section-111-preparing/iFR9INkENtM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Finance-Act-2020-Notes--Section-111-preparing/iFR9INkENtM/">Finance Act 2020 Notes : Section 111: preparing for a new tax in respect of certain plastic packaging</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Finance-Act-2020-Notes--Section-111-preparing/iFR9INkENtM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Finance-Act-2020-Notes--Section-111-preparing/iFR9INkENtM/">Finance Act 2020 Notes : Section 111: preparing for a new tax in respect of certain plastic packaging</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
