# The Plastic Packaging Tax (General) Regulations 2022, Regulation 42: Reimbursement arrangements: provisions to be included

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

The provisions referred to in regulation 41(a) are that—
(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;
(b) no deduction will be made from the relevant amount by way of a fee or charge (however expressed or effected);
(c) reimbursement will be made in a manner prescribed by the Commissioners;
(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;
(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
(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.

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Source: https://www.legislation.gov.uk/uksi/2022/117/regulation/42 (the official version)
Page: https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.