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

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