http://www.legislation.gov.uk/uksi/2021/1409/contents/made
The Finance Act 2021, Part 2 etc. (Plastic Packaging Tax) (Appointed Day) Regulations 2021
en
King's Printer of Acts of Parliament
2021-12-10
PLASTIC PACKAGING TAX
These Regulations set out the appointed day on which the interest and penalties regime in Finance Act 2009 (c. 10) come into force for the purposes of plastic packaging tax.