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Changes over time for: Section 52


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/04/2022.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2021, Section 52.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
52Exempt plastic packaging componentsU.K.
(1)No charge to plastic packaging tax arises by virtue of section 43(1)(b) in relation to plastic packaging components that are used in the delivery of goods into the United Kingdom and that are—
(a)transport packaging or tertiary packaging within the meaning of regulation 3(2)(c) of the Packaging (Essential Requirements) Regulations 2015 (S.I. 2015/1640), or
(b)road, rail, ship and air containers.
(2)No charge to plastic packaging tax arises in relation to plastic packaging components if subsection (3), (4) or (6) applies to them.
(3)This subsection applies to plastic packaging components if they are stores within the meaning of CEMA 1979 (see section 1 of that Act).
(4)This subsection applies to plastic packaging components if they are produced or imported for use in the immediate packaging of a medicinal product.
(5)In subsection (4)—
“immediate packaging”, in relation to a medicinal product, has the meaning given by regulation 8(1) of the Human Medicines Regulations 2012 (S.I. 2012/1916);
“medicinal product” has the meaning given by regulation 2(1) of those Regulations.
(6)This subsection applies to plastic packaging components if—
(a)before or as soon as they have been produced or imported they are permanently designated or set aside for use other than in the containment, protection, handling, delivery or presentation of goods, and
(b)the producer or person on whose behalf they were imported keeps a record of that designation or setting aside.
(7)The Treasury may by regulations make provision creating further exemptions from plastic packaging tax.
Modifications etc. (not altering text)
Commencement Information
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