{
  "url": "https://openlegislation.uk/finance-act-2026/section-104",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-104.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/104",
  "kind": "section",
  "number": "104",
  "heading": "Rate of plastic packaging tax",
  "text": "(1) In section 45(1) of FA 2021 (rate of plastic packaging tax), for “£223.69” substitute “£228.82”.\n(2) The amendment made by this section has effect in relation to packaging components produced in, or imported into, the United Kingdom on or after 1 April 2026.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/section/104",
    "retrieved_at": "2026-10-28T16:56:01.236065+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."
  }
}