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3. In these Regulations, “prescribed” means prescribed in a public notice(1) published by the Commissioners and not withdrawn by a further notice and “prescribe” is to be construed accordingly.
Public notices made in respect of plastic packaging tax are available at https://www.gov.uk/government/collections/plastic-packaging-tax. A hard copy is available on request from HM Revenue and Customs, Excise and Environmental Taxes Policy, 3rd Floor West, Ralli Quays, 3 Stanley Street, Salford, M60 9LA.
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