- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
14. Where case 1 or 2 applies in respect of a chargeable plastic packaging component and the direct export condition(1) is not met in respect of that component, a liable person is entitled to a tax credit if that person—
(a)is liable to pay plastic packaging tax in respect of the chargeable plastic packaging component;
(b)has sufficient evidence that case 1 or 2 applies and they have kept a record of that evidence;
(c)makes a claim for a tax credit in accordance with regulation 15; and
(d)where case 2 applies, a person is liable to pay plastic packaging tax in respect of the different packaging component.
The “direct export condition” has the meaning given by section 51(2) of the Act. Regulation 10 of these regulations sets out the further conditions specified under section 51(2)(c) of the Act.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: