{
  "url": "https://openlegislation.uk/plastic-packaging-tax-descriptions-of-products-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/plastic-packaging-tax-descriptions-of-products-regulations-2021/introduction.json",
  "legislation": "uksi/2021/1417",
  "legislation_title": "The Plastic Packaging Tax (Descriptions of Products) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/plastic-packaging-tax-descriptions-of-products-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Plastic Packaging Tax\nApproved by the House of CommonsMade at 11.15 a.m. on 13th December 2021\nLaid before the House of Commons at 3.30 p.m. on 13th December 2021\nComing into force 1st April 2022\nThe Treasury, in exercise of the powers conferred by sections 48(5), 63(1) and 84(3) of the Finance Act 2021, make the following Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1417/introduction",
    "retrieved_at": "2026-10-28T22:05:54.697964+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}