Finance Act 2021 Notes: sections 42-85 and Schedules 9-15: plastic packaging tax
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.
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| Format: | Journal article |
| Language: | English |
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Sweet and Maxwell
2021
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