2021 No. 1409 (C. 79)
The Finance Act 2021, Part 2 etc. (Plastic Packaging Tax) (Appointed Day) Regulations 2021
Made
Citation1
These Regulations may be cited as The Finance Act 2021, Part 2 etc. (Plastic Packaging Tax) (Appointed Day) Regulations 2021.
Appointed Day – Finance Act 20092
1st April 2022 is the appointed day on which —
a
sections 101 and 102 of the Finance Act 2009 come into force for the purposes of plastic packaging tax and penalties assessed in relation to that tax; and
b
Schedules 55 and 563 of that Act come into force in relation to plastic packaging tax.
Appointed Day – Finance Act 2021
3
10th December 2021 is the appointed day on which Part 2 of the Finance Act 2021, other than section 68(3) of that Act, comes into force for the purpose of making any regulations under that Part.
4
1st April 2022 is the appointed day on which Part 2 of the Finance Act 2021, other than sections 68(1), (2) and (4) and 80(7)(e) of that Act, comes into force for all other purposes.
(This note is not part of the Regulations)