{
  "url": "https://openlegislation.uk/plastic-packaging-tax-general-amendment-regulations-2023/regulation-2",
  "json_url": "https://openlegislation.uk/plastic-packaging-tax-general-amendment-regulations-2023/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Plastic Packaging Tax (General) Regulations 2022",
  "text": "In regulation 34(2) of the Plastic Packaging Tax (General) Regulations 2022 (Form, manner and content of returns etc.: tax credits), for sub-paragraph (f) substitute—\n“(f) for tax credits claimed by and under section 53 of the Act—\n(i) the total value of tax credits claimed in respect of plastic packaging tax which arose during the same accounting period; and\n(ii) the total value of tax credits claimed in respect of plastic packaging tax which arose in a previous accounting period;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2022/117."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/622/regulation/2",
    "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."
}