{
  "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-44",
  "json_url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-44.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/44",
  "kind": "regulation",
  "number": "44",
  "heading": "Records relating to reimbursement arrangements: keeping and production",
  "text": "(1) C must keep records in writing of the following matters—\n(a) the names and addresses of those persons whom C has reimbursed or whom C intends to reimburse;\n(b) the total amount reimbursed to each such person;\n(c) the amount of interest included in the total amount reimbursed to each such person; and\n(d) the date that each reimbursement is made.\n(2) C must preserve such records for the period of 6 years beginning with—\n(a) the last day of the accounting period to which the records relate; or\n(b) the day C makes the reimbursement to which the records relate,\nwhichever is the later.\n(3) Where an officer of HMRC gives C notice in accordance with paragraph (4) below, C must, in accordance with such notice, produce to the Commissioners or to an officer of HMRC the records that C is required to keep pursuant to paragraph (1).\n(4) A notice given for the purposes of paragraph (3) must—\n(a) be in writing;\n(b) state the day on which and the place and time at which the records are to be produced;\n(c) be signed and dated by an officer of HMRC, and\nmay be given before or after, or both before and after, the Commissioners have paid the relevant amount to C.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 44 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/44",
    "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."
}