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Introductory text

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Plastic Packaging Tax

Approved by the House of Commons

Made at 11.15 a.m. on 13th December 2021

Laid before the House of Commons at 3.30 p.m. on 13th December 2021

Coming into force 1st April 2022

The Treasury, in exercise of the powers conferred by sections 48(5), 63(1) and 84(3) of the Finance Act 2021f1, make the following Regulations.

Annotations

Footnotes

f1

2021 c. 26. Part 2 was commenced by the Finance Act 2021, Part 2 etc. (Plastic Packaging Tax) (Appointed Day) Regulations 2021 (S.I. 2021/1409 (C. 79)) for the purpose of making any regulations under that Part with effect from 10th December 2021.