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The Plastic Packaging Tax (General) Regulations 2022
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- UK Statutory Instruments
- 2022 No. 117
- PART 2
- Regulation 6
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Provision of evidence that plastic is recycled plastic
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6.—(1) To satisfy the Commissioners that plastic is recycled plastic(1), a person must have sufficient evidence of that fact and keep a record of that evidence.
(2) The Commissioners must prescribe what constitutes sufficient evidence for the purposes of paragraph (1).
(1)
“Recycled plastic” is to be construed in accordance with section 49 of the Act. Section 49(7) provides that plastic is not to be taken as recycled plastic unless it is shown that it is recycled plastic.
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