{
  "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-48",
  "json_url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-48.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/48",
  "kind": "regulation",
  "number": "48",
  "heading": "Secondary liability and assessment notices: applications to revoke or reduce amount",
  "text": "(1) An application under paragraph 5(1) of Schedule 9 by R must be made in writing in the form and manner prescribed by the Commissioners and contain the information in paragraph (2).\n(2) The information that must be supplied by R under paragraph (1) is—\n(a) an explanation of why the revocation or reduction is appropriate;\n(b) for an application under paragraph 5(1)(a) of Schedule 9, an explanation of how R has taken all reasonable steps to establish that P had paid or intended to pay all the plastic packaging tax which P was liable to pay at the relevant time;\n(c) for an application under paragraph 5(1)(b) of Schedule 9—\n(i) a calculation of the reduced amount that R claims it would be just and reasonable for R to pay; and\n(ii) an explanation of why the reduced amount is just and reasonable.\n(3) The steps taken by R which are to be regarded as reasonable for the purposes of paragraph 5(1)(a) of Schedule 9 may include such further steps as the Commissioners may prescribe.\n(4) An officer of HMRC may by notice in writing require P or R—\n(a) to provide information; or\n(b) to produce a document,\nif the information or document is reasonably required by the Commissioners for the purposes of determining whether a revocation or reduction of a secondary liability and assessment notice is appropriate.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 48 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/48",
    "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."
}