{
  "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-45",
  "json_url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-45.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/45",
  "kind": "regulation",
  "number": "45",
  "heading": "Undertakings",
  "text": "(1) The undertakings referred to in regulation 41(b) must be given to the Commissioners by C no later than the time at which C makes the claim for which the reimbursement arrangements have been made.\n(2) The undertakings must be in writing and be signed and dated by C, and must be to the effect that—\n(a) at the day of the undertaking, C is able to identify the names and addresses of those persons whom C has reimbursed or intends to reimburse;\n(b) C will apply the whole of the relevant amount repaid to them (without any deduction by way of fee, charge or otherwise) to the reimbursement of such persons, before the end of a period of 90 days beginning with the day after the day on which C receives the amount (unless C has already properly reimbursed the persons);\n(c) C will apply any interest paid on the relevant amount repaid to C wholly to the reimbursement of such persons before the end of a period of 90 days beginning with the day after the day on which that interest is received;\n(d) C will repay to the Commissioners without demand the whole, or such part, of the relevant amount repaid or any interest paid to C as C fails to apply in accordance with the undertakings mentioned in sub-paragraphs (b) or (c);\n(e) C will keep the records described in regulation 44(1); and\n(f) C will comply with any notice given in accordance with regulation 44(4) concerning the production of such records.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 45 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/45",
    "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."
}