{
  "url": "https://openlegislation.uk/finance-act-2021/section-83",
  "json_url": "https://openlegislation.uk/finance-act-2021/section-83.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "section/83",
  "kind": "section",
  "number": "83",
  "heading": "Interpretation",
  "text": "In this Part—\n“accounting period” has the meaning given by section 46(2);\n“attributed recycled plastic” is to be construed in accordance with section 49;\n“chargeable plastic packaging component” is to be construed in accordance with section 47;\n“chemical recycling certification scheme” is to be construed in accordance with section 49A;\n“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;\n“the customs and excise Acts” has the same meaning as in CEMA 1979 (see section 1(1) of that Act);\n“finished” has the meaning given by section 47(3);\n“HMRC” means Her Majesty's Revenue and Customs;\n“imported” is to be construed in accordance with section 50;\n“joint and several liability notice” has the meaning that it has in Part 2 of Schedule 9;\n“packaging component” and “plastic packaging component” are to be construed in accordance with section 48;\n“plastic” and “recycled plastic” are to be construed in accordance with section 49;\n“the register” means the register under section 54(1) (and references to registration are to registration in that register);\n“secondary liability and assessment notice” has the meaning that it has in Part 1 of Schedule 9;\n“tax credit”, unless the context requires otherwise, means a tax credit in accordance with regulations under section 53.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 83 inserted (18.3.2026 for specified purposes) by Finance Act 2026 (c. 11), ss. 105(5), 107"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 83 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 83 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/section/83",
    "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."
  }
}