Regulation 12 InterpretationI1

In this Chapter—

• “case 1” refers to the case in section 53(1)(a) of the Act (tax credits)^f1;

• “case 2” refers to the case in section 53(1)(b) of the Act^f2;

• “liable person” means—

  1. (a)

     a person who is registered under section 56 of the Act (notification of liability and registration) at the time that case 1 or case 2 applies to a chargeable plastic packaging component; or

  2. (b)

     any other person, where the Commissioners are satisfied that that person is entitled to a tax credit under section 53 of the Act.