{
  "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-38",
  "json_url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-38.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/38",
  "kind": "regulation",
  "number": "38",
  "heading": "Preservation of records",
  "text": "(1) This regulation applies to records kept—\n(a) under section 52(6) of the Act;\n(b) under regulation 4(4)(c) of the Plastic Packaging Tax (Descriptions of Products Regulations 2021; or\n(c) under any relevant provision.\n(2) Where the record relates to an accounting period that record must be preserved for a period of 6 years beginning with the last day of that accounting period.\n(3) In any other case, the record must be preserved for a period of 6 years beginning with the day on which the record is created.\n(4) In this regulation, a “relevant provision” means any requirement in these Regulations to keep records, except under—\n(i) Chapter 2 of Part 3 (tax credits);\n(ii) regulation 36 (requirement to keep accounts); or\n(iii) Part 6 (repayments).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 38 in force at 1.4.2022, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2021/1417."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/117/regulation/38",
    "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."
}