{
  "url": "https://openlegislation.uk/plastic-packaging-tax-general-amendment-regulations-2023/note",
  "json_url": "https://openlegislation.uk/plastic-packaging-tax-general-amendment-regulations-2023/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 1st July 2023, amend the Plastic Packaging Tax (General) Regulations 2022 (S.I. 2022/117) (“the PPT Regulations”) in order to make a change to the way in which tax credits are claimed in respect of plastic packaging tax.\nRegulation 1 provides for citation and commencement.\nRegulation 2 replaces regulation 34(2)(f) of the PPT Regulations. It specifies how a liable person who wants to claim a tax credit in respect of plastic packaging tax should make that claim in a return.\nA Tax Information and Impact Note covering this instrument was published on 20th July 2021 and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/622/note",
    "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."
}