(1) In section 45(1) of the Finance Act 2021 (rate of plastic packaging tax), for “£200” substitute “£210.82”.
(2) The amendment made by this Resolution has effect in relation to packaging components produced in, or imported into, the United Kingdom on or after 1 April 2023.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.