{
  "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-41",
  "json_url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-41.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/41",
  "kind": "regulation",
  "number": "41",
  "heading": "Reimbursement arrangements: general",
  "text": "For the purposes of paragraph 8(2) of Schedule 10 to the Act reimbursement arrangements made by C are to be disregarded except where they—\n(a) include the provisions described in regulation 42; and\n(b) are supported by the undertakings described in regulation 45.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 41 in force at 1.4.2022, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 8(2) of Schedule 10 to the Act provides that it is a defence to a repayment claim that the repayment would unjustly enrich a claimant."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The term “reimbursement arrangement” has the meaning given by paragraph 10(2) of Schedule 10 to the Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/117/regulation/41",
    "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."
}