{
  "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-12",
  "json_url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-12.json",
  "legislation": "uksi/2022/117",
  "legislation_title": "The Plastic Packaging Tax (General) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Interpretation",
  "text": "In this Chapter—\n“case 1” refers to the case in section 53(1)(a) of the Act (tax credits);\n“case 2” refers to the case in section 53(1)(b) of the Act;\n“liable person” means—\n(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\n(b) any other person, where the Commissioners are satisfied that that person is entitled to a tax credit under section 53 of the Act.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 12 in force at 1.4.2022, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 53(1)(a) of the Act relates to a component that is exported from the United Kingdom."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 53(1)(b) of the Act relates to a component that is converted into a different packaging component."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/117/regulation/12",
    "retrieved_at": "2026-10-28T22:04:18.759414+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."
}