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The Plastic Packaging Tax (General) Regulations 2022
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- UK Statutory Instruments
- 2022 No. 117
- PART 6
- Regulation 44
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Records relating to reimbursement arrangements: keeping and productionU.K.
This section has no associated Explanatory Memorandum
44.—(1) C must keep records in writing of the following matters—
(a)the names and addresses of those persons whom C has reimbursed or whom C intends to reimburse;
(b)the total amount reimbursed to each such person;
(c)the amount of interest included in the total amount reimbursed to each such person; and
(d)the date that each reimbursement is made.
(2) C must preserve such records for the period of 6 years beginning with—
(a)the last day of the accounting period to which the records relate; or
(b)the day C makes the reimbursement to which the records relate,
whichever is the later.
(3) Where an officer of HMRC gives C notice in accordance with paragraph (4) below, C must, in accordance with such notice, produce to the Commissioners or to an officer of HMRC the records that C is required to keep pursuant to paragraph (1).
(4) A notice given for the purposes of paragraph (3) must—
(a)be in writing;
(b)state the day on which and the place and time at which the records are to be produced;
(c)be signed and dated by an officer of HMRC, and
may be given before or after, or both before and after, the Commissioners have paid the relevant amount to C.
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