{
  "url": "https://openlegislation.uk/plastic-packaging-tax-general-amendment-regulations-2023/introduction",
  "json_url": "https://openlegislation.uk/plastic-packaging-tax-general-amendment-regulations-2023/introduction.json",
  "legislation": "uksi/2023/622",
  "legislation_title": "The Plastic Packaging Tax (General) (Amendment) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/plastic-packaging-tax-general-amendment-regulations-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Plastic Packaging Tax\nMade 8th June 2023\nLaid before the House of Commons 9th June 2023\nComing into force 1st July 2023\nThe Commissioners for His Majesty’s Revenue and Customs, in exercise of the powers conferred by section 53 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 (with the exception of section 68(3)) 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. Part 2 was amended by Schedule 12 to the Finance Act 2022 (c. 3) and modified by the Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/622/introduction",
    "retrieved_at": "2026-10-28T21:44:27.810095+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."
}