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

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
Creator
Subject
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
Instantiates
Publication
Label
Finance Act 2020 Notes : Section 111: preparing for a new tax in respect of certain plastic packaging
Publication

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