# The Plastic Packaging Tax (General) Regulations 2022, Regulation 10: Direct export condition: further conditions

Extent: E+W+S+N.I.

The further conditions specified for the purposes of section 51(2)(c) of the Act are that the person—
(a) before or at the time of production or importation, holds sufficient evidence that they intend to export a chargeable plastic packaging component; and
(b) keeps a record in writing of that evidence.

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Source: https://www.legislation.gov.uk/uksi/2022/117/regulation/10 (the official version)
Page: https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.