Regulation 24 Measurement of weight: timingI1

United Kingdom

For the purposes of this Chapter (apart from in regulation 27), the measurement of weight must be carried out—

(a)

in the case of section 55(2)(b) of the Act^f1, on or before the first day of the calendar month;

(b)

where required by regulation 9(b), on or before the day of export of the chargeable plastic packaging component;

(c)

under Chapter 3 of this Part, on or before the last day of the accounting period to which the return or account relates;

(d)

in any other case, on or before the time of the chargeable event.

Annotations

f1: Section 55(2)(b) must be read subject to section 55(4) for the year beginning with 1st April 2022.