{
  "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-2",
  "json_url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations—\n“the Act” means the Finance Act 2021;\n“accounting periods” refers to the periods determined by regulation 31;\n“chargeable event”, unless otherwise specified, refers to the production or importation of a chargeable plastic packaging component within the meaning of section 43(1) of the Act (charge to plastic packaging tax);\n“common properties” refers to the shared properties of components of identical design;\n“finished plastic packaging components” means finished plastic packaging components taken into account for the purposes of section 55(2) of the Act (liability to register: producers and importers);\n“identical design” means that two or more components are designed to be identical in respect of—\n(a) their input materials;\n(b) their weight;\n(c) their characteristics or functions; and\n(d) any—\n(i) determination under regulation 5(3);\n(ii) calculation under regulation 7(3); and\n(iii) measurement of weight under Chapter 2 of Part 4,\nrelating to each component (whether or not that determination, calculation or measurement is carried out);\n“indicative component” means—\n(a) a sample component of a product line;\n(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\n(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);\n“in writing” includes electronic communications;\n“product line” means a group of components with common properties;\n“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;\n“return” means a return made under regulation 33.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 1.4.2022, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "“Chargeable plastic packaging component” is to be construed in accordance with section 47 of the Act."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Whether a component is “finished” is determined in accordance with section 47(3) of the Act and regulation 8 below."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 55(2) is to be construed subject to section 55(3)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/117/regulation/2",
    "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."
}