# The Finance Act 2021, Part 2 etc. (Plastic Packaging Tax) (Appointed Day) Regulations 2021

S.I. 2021/1409 · made 10 December 2021

These Regulations set out the appointed day on which the interest and penalties regime in Finance Act 2009 (c. 10) come into force for the purposes of plastic packaging tax.

Made under: Finance Act 2009 (Section 104, Section 106, Section 107); Finance Act 2021 (Section 85)

PDFs: Printed copy https://openlegislation.uk/finance-act-2021-part-2-etc-plastic-packaging-tax-appointed-day-regulations-2021/pdf/uksi_20211409_en.pdf

## Introductory text

Plastic Packaging Tax
Made 10th December 2021
The Treasury make these Regulations in exercise of the powers conferred by sections 104(3) and (4), 106(2) and (3) and 107(2) and (3) of the Finance Act 2009 and section 85 of the Finance Act 2021.

## 1 Citation

These Regulations may be cited as The Finance Act 2021, Part 2 etc. (Plastic Packaging Tax) (Appointed Day) Regulations 2021.

## 2 Appointed Day – Finance Act 2009

1st April 2022 is the appointed day on which —
(a) sections 101 and 102 of the Finance Act 2009 come into force for the purposes of plastic packaging tax and penalties assessed in relation to that tax; and
(b) Schedules 55 and 56 of that Act come into force in relation to plastic packaging tax.

## 3 Appointed Day – Finance Act 2021

10th December 2021 is the appointed day on which Part 2 of the Finance Act 2021, other than section 68(3) of that Act, comes into force for the purpose of making any regulations under that Part.

## 4 Appointed Day – Finance Act 2021

1st April 2022 is the appointed day on which Part 2 of the Finance Act 2021, other than sections 68(1), (2) and (4) and 80(7)(e) of that Act, comes into force for all other purposes.

## Signature

Alan Mak
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
10th December 2021

## Explanatory note

(This note is not part of the Regulations)
These Regulations set out the appointed day on which the interest and penalties regime in Finance Act 2009 (c. 10) come into force for the purposes of plastic packaging tax.
They also set out appointed days for the commencement of regulation-making powers for the purposes of plastic packaging tax contained in the Finance Act 2021, and for the commencement of most other aspects of the tax, including the charge to the tax.
A Tax Information and Impact Note has not been prepared for these Regulations as they give effect to previously announced policy and are appointed day regulations.

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Source: https://www.legislation.gov.uk/uksi/2021/1409 (the official version)
Page: https://openlegislation.uk/finance-act-2021-part-2-etc-plastic-packaging-tax-appointed-day-regulations-2021
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.