{
  "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-42",
  "json_url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-42.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/42",
  "kind": "regulation",
  "number": "42",
  "heading": "Reimbursement arrangements: provisions to be included",
  "text": "The provisions referred to in regulation 41(a) are that—\n(a) reimbursement for which the reimbursement arrangements provide will be made before the end of a period of 90 days beginning with the day on which the repayment to which it relates was made;\n(b) no deduction will be made from the relevant amount by way of a fee or charge (however expressed or effected);\n(c) reimbursement will be made in a manner prescribed by the Commissioners;\n(d) any part of the relevant amount that is not reimbursed by the time mentioned in paragraph (a) will be repaid by C to the Commissioners;\n(e) any interest paid by the Commissioners on any relevant amount repaid by them will also be treated by C in the same way as the relevant amount falls to be treated under paragraphs (a) to (d); and\n(f) the records described in regulation 44(1) will be kept by C and produced by them to the Commissioners in accordance with that regulation.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 42 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/42",
    "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."
}