{
  "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-37",
  "json_url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-37.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/37",
  "kind": "regulation",
  "number": "37",
  "heading": "Further requirements to keep records",
  "text": "A producer of a plastic packaging component, or a person on whose behalf such a component is imported, must—\n(a) keep, or\n(b) obtain from another person and keep,\na record in writing of any evidence (including any measurement of weight) which they rely upon relating to waste or surplus material remaining attached to that component at the time of the event giving rise to a charge to plastic packaging tax .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 37 in force at 1.4.2022, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 47(4) of the Act has the effect that attached waste or surplus material are not part of a plastic packaging component when it is “finished”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/117/regulation/37",
    "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."
}