# The Plastic Packaging Tax (General) Regulations 2022, Regulation 38: Preservation of records

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

(1) This regulation applies to records kept—
(a) under section 52(6) of the Act;
(b) under regulation 4(4)(c) of the Plastic Packaging Tax (Descriptions of Products Regulations 2021; or
(c) under any relevant provision.
(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.
(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.
(4) In this regulation, a “relevant provision” means any requirement in these Regulations to keep records, except under—
(i) Chapter 2 of Part 3 (tax credits);
(ii) regulation 36 (requirement to keep accounts); or
(iii) Part 6 (repayments).

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Source: https://www.legislation.gov.uk/uksi/2022/117/regulation/38 (the official version)
Page: https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.