{
  "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-40",
  "json_url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-40.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/40",
  "kind": "regulation",
  "number": "40",
  "heading": "Form, manner and content of claims for repayment",
  "text": "(1) A claim must be made—\n(a) in the form and manner prescribed by the Commissioners; and\n(b) by reference to such documentary evidence as is in the possession of C, state the amount of the claim and the method by which that amount was calculated.\n(2) The Commissioners may require C to provide such additional information in support of a claim, as they may prescribe.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 40 in force at 1.4.2022, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/117/regulation/40",
    "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."
}