Journal article
Finance Act 2021 Notes: sections 42-85 and Schedules 9-15: plastic packaging tax
- Abstract:
- Notes provisions of the Finance Act 2021 ss. 42-85 and Schs 9-15 which implement a plastic packaging excise tax from April 2022 and outlines its main elements, its policy goals, and potential issues surrounding some of its design functions.
- Publication status:
- Published
- Peer review status:
- Peer reviewed
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- Files:
-
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(Preview, Accepted manuscript, pdf, 236.6KB, Terms of use)
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Authors
- Publisher:
- Sweet and Maxwell
- Journal:
- British Tax Review More from this journal
- Volume:
- 2021
- Issue:
- 4
- Pages:
- 415-423
- Publication date:
- 2021-10-18
- Acceptance date:
- 2021-09-06
- ISSN:
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0007-1870
- Language:
-
English
- Keywords:
- Pubs id:
-
1194134
- Local pid:
-
pubs:1194134
- Deposit date:
-
2021-09-16
- ARK identifier:
Terms of use
- Copyright holder:
- Sweet and Maxwell
- Copyright date:
- 2021
- Rights statement:
- © 2021 Sweet and Maxwell.
- Notes:
- This is a pre-copyedited, author-produced version of an article accepted for publication in British Tax Review following peer review. The definitive published version B.T.R. 2021, 4, 415-423 is available online on Westlaw UK.
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