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The Finance Act 2021, Part 2 etc. (Plastic Packaging Tax) (Appointed Day) Regulations 2021
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- UK Statutory Instruments
- 2021 No. 1409 (C. 79)
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Regulations)
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.
They also set out appointed days for the commencement of regulation-making powers for the purposes of plastic packaging tax contained in the Finance Act 2021, and for the commencement of most other aspects of the tax, including the charge to the tax.
A Tax Information and Impact Note has not been prepared for these Regulations as they give effect to previously announced policy and are appointed day regulations.
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