Regulation 36 Requirement to keep accountsI1

accounts for the purposes of plastic packaging tax; and

records in support of the details that must be included in those accounts under paragraph (2).

where liability to pay plastic packaging tax is deferred under section 51(1)(a) of the Act, the weight of the chargeable plastic packaging components intended for export;

where liability to pay plastic packaging tax is cancelled under section 51(1)(b) of the Act, the weight of the chargeable plastic packaging components exported;

the calculation of any tax credit claimed under section 53 of the Act;

whether that credit relates to a case under section 53(1)(a) or section 53(1)(b) of the Act;

any adjustments or corrections made in respect of any previous accounting period, including the identification of that period; and

the rate of plastic packaging tax applied to any chargeable plastic packaging components.

disregarding any amount of plastic packaging tax deferred under section 51(1)(a) of the Act; and

after the deduction of any tax credit claimed in accordance with regulation 15(2).

the last day of the accounting period to which the accounts relate; or

the day P pays the total amount of plastic packaging tax payable in respect of an accounting period,

whichever is the later.