# Finance Act 2026, Section 106: Pre-consumer plastic

Extent: E+W+S+N.I.
Status: prospective

In section 49 of FA 2021 (meaning of “plastic” and “recycled plastic”)—
(a) in subsection (4), in the opening words, omit “pre-consumer plastic or”;
(b) omit subsection (5).

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/106 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-106
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.