# The Plastic Packaging Tax (General) Regulations 2022, Regulation 2: Interpretation

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

(1) 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 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 plastic packaging components taken into account for the purposes of section 55(2) of the Act (liability to register: producers and importers);
“identical design” means that two or more components are designed to be identical in respect of—
(a) their input materials;
(b) their weight;
(c) their characteristics or functions; and
(d) any—
(i) determination under regulation 5(3);
(ii) calculation under regulation 7(3); and
(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—
(a) a sample component of a product line;
(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
(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.

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Source: https://www.legislation.gov.uk/uksi/2022/117/regulation/2 (the official version)
Page: https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.