# The Plastic Packaging Tax (General) (Amendment) Regulations 2023, Note: Explanatory note


(This note is not part of the Regulations)
These 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.
Regulation 1 provides for citation and commencement.
Regulation 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.
A 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.

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Source: https://www.legislation.gov.uk/uksi/2023/622/note (the official version)
Page: https://openlegislation.uk/plastic-packaging-tax-general-amendment-regulations-2023/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.