The Plastic Packaging Tax (General) Regulations 2022

1. Introductory Text

2. PART 1 Preliminary

   1. 1. Citation and commencement

   2. 2. Interpretation

   3. 3. Prescribed by the Commissioners

3. PART 2 Determination of plastic and recycled content, meaning of “substantial modification” etc.

   1. 4. Plastic packaging component: substances other than plastic

   2. 5. Plastic packaging component: methodology of determination of plastic content

   3. 6. Provision of evidence that plastic is recycled plastic

   4. 7. Chargeable plastic packaging component: method of calculation of recycled plastic content

   5. 8. Meaning of substantial modification

4. PART 3 Deferrals and credits

   1. CHAPTER 1 Plastic packaging components intended for export

      1. 9. Cancellation of liability

      2. 10. Direct export condition: further conditions

      3. 11. Meaning of sufficient evidence

   2. CHAPTER 2 Tax credits

      1. 12. Interpretation

      2. 13. Tax credits: meaning of sufficient evidence

      3. 14. Entitlement to tax credit

      4. 15. Claim for a tax credit: conditions, form etc.

      5. 16. Records for tax credit claims

      6. 17. Payment of tax credit claims

      7. 18. Repayment of tax credits

      8. 19. Cessation of business etc.

5. PART 4 Registration and administration

   1. CHAPTER 1 Registration

      1. 20. Notification of liability to be registered: form, manner and content

      2. 21. Preservation of records

      3. 22. Correction of the register

   2. CHAPTER 2 Measurement of Weight

      1. 23. Application and interpretation

      2. 24. Measurement of weight: timing

      3. 25. Agreed method of measurement of weight

      4. 26. Specified rules for the of measurement of weight

      5. 27. Requirement to re-weigh

      6. 28. Records of measurement

      7. 29. Determination of weight by the Commissioners

   3. CHAPTER 3 Accounting periods, payment, returns etc.

      1. 30. Interpretation

      2. 31. Accounting periods

      3. 32. Payment

      4. 33. Requirement to make returns

      5. 34. Form, manner and content of returns etc.

      6. 35. Correction of returns

      7. 36. Requirement to keep accounts

6. PART 5 Keeping and preservation of records

   1. 37. Further requirements to keep records

   2. 38. Preservation of records

7. PART 6 Repayments

   1. 39. Interpretation

   2. 40. Form, manner and content of claims for repayment

   3. 41. Reimbursement arrangements: general

   4. 42. Reimbursement arrangements: provisions to be included

   5. 43. Reimbursement arrangements: repayments

   6. 44. Records relating to reimbursement arrangements: keeping and production

   7. 45. Undertakings

8. PART 7

   1. CHAPTER 1 Secondary liability and assessment notices

      1. 46. Interpretation

      2. 47. Secondary liability and assessment notices: factors that may be taken into account

      3. 48. Secondary liability and assessment notices: applications to revoke or reduce amount

   2. CHAPTER 2 Joint and several liability notices

      1. 49. Joint and several liability notices: factors that may be taken into account

      2. 50. Joint and several liability notices: notifications and applications to revoke

9. PART 8 Groups

   1. 51. Interpretation

   2. 52. Applications for group treatment

   3. 53. Other applications and notifications

   4. 54. Corrections to applications and notifications

10. PART 9 Miscellaneous matters

    1. CHAPTER 1 Partnerships and other unincorporated bodies

       1. 55. Unincorporated bodies: general

       2. 56. Partnerships: compliance with requirements

       3. 57. Partnerships: changes of partners etc.

       4. 58. Other unincorporated bodies

    2. CHAPTER 2 Death, incapacity etc.

       1. 59. Death, incapacity or insolvency

11. Signature

12. Explanatory Note