Regulation 2 InterpretationI1

In these Regulations—

• “the Act” means the Finance Act 2021;

• “accounting periods” refers to the periods determined by regulation 31;

• “chargeable event”, unless otherwise specified, refers to the production or importation of a chargeable plastic packaging component^f1 within the meaning of section 43(1) of the Act (charge to plastic packaging tax);

• “common properties” refers to the shared properties of components of identical design;

• “finished plastic packaging components” means finished^f2 plastic packaging components taken into account for the purposes of section 55(2) of the Act (liability to register: producers and importers)^f3;

• “identical design” means that two or more components are designed to be identical in respect of—

  1. (a)

     their input materials;

  2. (b)

     their weight;

  3. (c)

     their characteristics or functions; and

  4. (d)

     any—

     1. (i)

        determination under regulation 5(3);

     2. (ii)

        calculation under regulation 7(3); and

     3. (iii)

        measurement of weight under Chapter 2 of Part 4,

  relating to each component (whether or not that determination, calculation or measurement is carried out);

• “indicative component” means—

  1. (a)

     a sample component of a product line;

  2. (b)

     where the procedure in regulation 5(5) is applied, a sample component of a production run, the properties of which are derived from the calculation under regulation 5(6); or

  3. (c)

     where the procedure in regulation 7(5) is applied, a sample component of a production run, the properties of which are derived by the modified calculation under regulation 7(6);

• “in writing” includes electronic communications;

• “product line” means a group of components with common properties;

• “production run” means a single phase of production of a product line, including a phase of production that has commenced but has not been completed at the time of the chargeable event;

• “return” means a return made under regulation 33.