# The Plastic Packaging Tax (General) Regulations 2022, Regulation 12: Interpretation

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

In this Chapter—
“case 1” refers to the case in section 53(1)(a) of the Act (tax credits);
“case 2” refers to the case in section 53(1)(b) of the Act;
“liable person” means—
(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
(b) any other person, where the Commissioners are satisfied that that person is entitled to a tax credit under section 53 of the Act.

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Source: https://www.legislation.gov.uk/uksi/2022/117/regulation/12 (the official version)
Page: https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.