# The Plastic Packaging Tax (General) Regulations 2022, Regulation 21: Preservation of records

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

(1) P must—
(a) keep; or
(b) obtain from another person and keep,
a 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.
(2) In this regulation, “P” has the meaning given by section 55(1) of the Act.

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Source: https://www.legislation.gov.uk/uksi/2022/117/regulation/21 (the official version)
Page: https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.