{
  "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-21",
  "json_url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-21.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/21",
  "kind": "regulation",
  "number": "21",
  "heading": "Preservation of records",
  "text": "(1) P must—\n(a) keep; or\n(b) obtain from another person and keep,\na record in writing of any evidence used by P to establish whether, on any day, section 55(2) of the Act applies in relation to P on that day.\n(2) In this regulation, “P” has the meaning given by section 55(1) of the Act.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 21 in force at 1.4.2022, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 55(1) refers to a person who produces finished plastic packaging components or on whose behalf they are imported."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/117/regulation/21",
    "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."
}