Regulation 15 Claim for a tax credit: conditions, form etc.I1
United Kingdom
A claim for tax credit must—
be made by a liable person;
be included in the return for the accounting period in which a liable person first has sufficient evidence that case 1 or 2 applies to a chargeable plastic packaging component; and
comply with such other requirements as to its form and manner as the Commissioners may prescribe.
For the purposes of paragraph (1), the liable person may, in the return, deduct the credit amount from the amount of plastic packaging tax otherwise payable by them in respect of an accounting period.
No claim may be made for a tax credit in respect of a chargeable plastic packaging component after the end of the period of 2 years beginning with the day on which the charge to tax arose in respect of that component.