# The Plastic Packaging Tax (General) Regulations 2022, Regulation 35: Correction of returns

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

P must correct any error made in a return for an accounting period—
(a) in such manner as the Commissioners may prescribe; and
(b) within a period of 4 years, beginning with the last day on which the return must be made.

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Source: https://www.legislation.gov.uk/uksi/2022/117/regulation/35 (the official version)
Page: https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.