21.—(1) P must—
(a)keep; or
(b)obtain from another person and keep,
a record in writing of any evidence used by P to establish whether, on any day, section 55(2) of the Act applies in relation to P on that day.
(2) In this regulation, “P” has the meaning given by section 55(1) of the Act(1).
Section 55(1) refers to a person who produces finished plastic packaging components or on whose behalf they are imported.