{
  "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022",
  "json_url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022.json",
  "id": "uksi/2022/117",
  "title": "The Plastic Packaging Tax (General) Regulations 2022",
  "short_title": "Plastic Packaging Tax (General) 2022",
  "long_title": "The Regulations make provision for plastic packaging tax, introduced by Part 2 of the Finance Act 2021 (c. 26) (“the Act”).",
  "citation": "S.I. 2022/117",
  "type": "uksi",
  "year": "2022",
  "number": "117",
  "version": "current",
  "date": "2022-02-08",
  "revised": true,
  "valid_from": "2023-07-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Preliminary",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Prescribed by the Commissioners",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Determination of plastic and recycled content, meaning of “substantial modification” etc.",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Plastic packaging component: substances other than plastic",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Plastic packaging component: methodology of determination of plastic content",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Provision of evidence that plastic is recycled plastic",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Chargeable plastic packaging component: method of calculation of recycled plastic content",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/8",
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      "heading": "Meaning of substantial modification",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
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      "number": "3",
      "heading": "Deferrals and credits",
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      "status": null,
      "parent": null
    },
    {
      "path": "part/3/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Plastic packaging components intended for export",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/9",
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      "heading": "Cancellation of liability",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
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      "heading": "Direct export condition: further conditions",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "regulation/11",
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      "heading": "Meaning of sufficient evidence",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "part/3/chapter/2",
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      "heading": "Tax credits",
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      "status": null,
      "parent": "part/3"
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      "path": "regulation/12",
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    },
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      "path": "regulation/13",
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      "heading": "Tax credits: meaning of sufficient evidence",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Entitlement to tax credit",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Claim for a tax credit: conditions, form etc.",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "regulation/16",
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      "number": "16",
      "heading": "Records for tax credit claims",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "regulation/17",
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      "heading": "Payment of tax credit claims",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "regulation/18",
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      "number": "18",
      "heading": "Repayment of tax credits",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "regulation/19",
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      "number": "19",
      "heading": "Cessation of business etc.",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "part/4",
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      "number": "4",
      "heading": "Registration and administration",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/4/chapter/1",
      "kind": "chapter",
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      "heading": "Registration",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/20",
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      "number": "20",
      "heading": "Notification of liability to be registered: form, manner and content",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "regulation/21",
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      "number": "21",
      "heading": "Preservation of records",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "regulation/22",
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      "number": "22",
      "heading": "Correction of the register",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "part/4/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Measurement of Weight",
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      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/23",
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      "heading": "Application and interpretation",
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      "status": null,
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      "path": "regulation/24",
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      "heading": "Measurement of weight: timing",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-24",
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      "status": null,
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    },
    {
      "path": "regulation/25",
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      "number": "25",
      "heading": "Agreed method of measurement of weight",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "regulation/26",
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      "heading": "Specified rules for the of measurement of weight",
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      "path": "regulation/27",
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      "heading": "Requirement to re-weigh",
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    {
      "path": "regulation/28",
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      "heading": "Records of measurement",
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    },
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      "path": "regulation/29",
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      "heading": "Determination of weight by the Commissioners",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "part/4/chapter/3",
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      "heading": "Accounting periods, payment, returns etc.",
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      "status": null,
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      "path": "regulation/30",
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      "path": "regulation/31",
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      "status": null,
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    },
    {
      "path": "regulation/32",
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      "heading": "Payment",
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      "status": null,
      "parent": "part/4/chapter/3"
    },
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      "path": "regulation/33",
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      "heading": "Requirement to make returns",
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      "path": "regulation/34",
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      "heading": "Form, manner and content of returns etc.",
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      "path": "regulation/35",
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      "heading": "Correction of returns",
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      "path": "regulation/36",
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    {
      "path": "part/5",
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      "path": "regulation/37",
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      "heading": "Further requirements to keep records",
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      "path": "regulation/38",
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      "status": null,
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    {
      "path": "part/6",
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      "heading": "Repayments",
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      "status": null,
      "parent": null
    },
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      "path": "regulation/39",
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      "path": "regulation/40",
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      "path": "regulation/41",
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      "heading": "Reimbursement arrangements: general",
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      "path": "regulation/42",
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      "heading": "Records relating to reimbursement arrangements: keeping and production",
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      "path": "regulation/45",
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      "heading": "Undertakings",
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      "path": "part/7",
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    {
      "path": "part/7/chapter/1",
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      "heading": "Secondary liability and assessment notices",
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      "status": null,
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      "path": "regulation/46",
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    },
    {
      "path": "regulation/47",
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      "heading": "Secondary liability and assessment notices: factors that may be taken into account",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/1"
    },
    {
      "path": "regulation/48",
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      "number": "48",
      "heading": "Secondary liability and assessment notices: applications to revoke or reduce amount",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-48",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/1"
    },
    {
      "path": "part/7/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Joint and several liability notices",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/49",
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      "number": "49",
      "heading": "Joint and several liability notices: factors that may be taken into account",
      "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-49",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/2"
    },
    {
      "path": "regulation/50",
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      "heading": "Joint and several liability notices: notifications and applications to revoke",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/2"
    },
    {
      "path": "part/8",
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      "heading": "Groups",
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      "status": null,
      "parent": null
    },
    {
      "path": "regulation/51",
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