Regulation 136 Implementation of relevant deposit schemes

(1)

Paragraph (2) applies if, on 1st January 2028, no relevant deposit scheme has come into operation in any part of the United Kingdom.

(2)

If this paragraph applies—

(a)

in relation to the period beginning on 1st January 2028 and ending at the end of the calendar year in which a relevant deposit scheme comes into operation in any part of the United Kingdom—

(i)

regulation 7 (packaging and packaging categories) applies as if paragraph (8) were omitted;

(ii)

regulation 25 (producer responsibility obligations) applies as if paragraph (5)(b) were omitted;

(iii)

regulation 34 (record keeping obligations) applies as if, in paragraph (4), the words from “but” to the end were omitted;

(b)

regulation 57 (interpretation of Part 5: disposal costs) applies as if, in paragraph (3), sub-paragraphs (a)(ii) and (b) were omitted, in relation to the assessment year beginning on 1st April 2028 and each subsequent assessment year, unless a relevant deposit scheme has come into operation in any part of the United Kingdom before the start of that assessment year.