PART 2Plastic packaging tax
General
85Commencement etc
(1)
This Part—
(a)
comes into force on such day as the Treasury may by regulations appoint, and
(b)
has effect in relation to packaging components that are produced in the United Kingdom or imported into the United Kingdom on or after 1 April 2022.
(2)
Regulations under this section may appoint different days for different purposes.