37. A producer of a plastic packaging component, or a person on whose behalf such a component is imported, must—
(a)keep, or
(b)obtain from another person and keep,
a record in writing of any evidence (including any measurement of weight) which they rely upon relating to waste or surplus material remaining attached to that component at the time of the event giving rise to a charge to plastic packaging tax (1).
38.—(1) This regulation applies to records kept—
(a)under section 52(6) of the Act;
(b)under regulation 4(4)(c) of the Plastic Packaging Tax (Descriptions of Products Regulations 2021(2); or
(c)under any relevant provision.
(2) Where the record relates to an accounting period that record must be preserved for a period of 6 years beginning with the last day of that accounting period.
(3) In any other case, the record must be preserved for a period of 6 years beginning with the day on which the record is created.
(4) In this regulation, a “relevant provision” means any requirement in these Regulations to keep records, except under—
(i)Chapter 2 of Part 3 (tax credits);
(ii)regulation 36 (requirement to keep accounts); or
(iii)Part 6 (repayments).
Section 47(4) of the Act has the effect that attached waste or surplus material are not part of a plastic packaging component when it is “finished”.