{
  "url": "https://openlegislation.uk/finance-act-2021/section-49B",
  "json_url": "https://openlegislation.uk/finance-act-2021/section-49B.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "section/49B",
  "kind": "section",
  "number": "49B",
  "heading": "Chemical recycling certification schemes: further conditions",
  "text": "The conditions that may be specified under section 49A(1)(c) (scheme conditions) include, in particular, conditions about—\n(a) the assessment of the scheme by an accreditation body specified, or of a description specified, in the regulations;\n(b) the types of material that may be used in a mass balance process under the scheme;\n(c) when, and the circumstances in which, materials may be mixed together as part of a mass balance process under the scheme;\n(d) the methodology that may be used as part of a mass balance process under the scheme in connection with the calculation of amounts of waste material (within the meaning of section 49A);\n(e) the measurement of materials under a mass balance process under the scheme;\n(f) the operation of a mass balance process under the scheme by reference to accounting periods or other periods of time;\n(g) which persons are required to be certified under the scheme;\n(h) the accreditation of certification bodies recognised by the scheme;\n(i) the keeping and retention of records by persons under the scheme;\n(j) the auditing of scheme members by certification bodies under the scheme;\n(k) compliance with, and enforcement of, the scheme rules;\n(l) the provision of information to HMRC and others regarding compliance by scheme members with the scheme rules.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 49A, 49B inserted (18.3.2026 for specified purposes) by Finance Act 2026 (c. 11), ss. 105(4), 107"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/section/49B",
    "retrieved_at": "2026-10-29T08:58:11.025653+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}