{
  "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-50",
  "json_url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-50.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/50",
  "kind": "regulation",
  "number": "50",
  "heading": "Joint and several liability notices: notifications and applications to revoke",
  "text": "(1) A notification made by R under paragraph 13(1) of Schedule 9 must—\n(a) be made in writing in a form and manner prescribed by the Commissioners; and\n(b) include the following information—\n(i) an explanation of why the revocation is appropriate and, in particular, why paragraph 10(2)(a) or (3)(a) of Schedule 9 do not apply, or have ceased to apply, to R; and\n(ii) if relevant, the day on which either of those paragraphs ceased to apply to R.\n(2) An application made by P under paragraph 14(1) of Schedule 9 must—\n(a) be made in writing in a form and manner prescribed by the Commissioners; and\n(b) include an explanation of why the revocation is appropriate and, in particular, why the conditions in paragraph 10(2) or (3) of Schedule 9 do not apply to R —\n(i) in relation to anything done or not done by P; or\n(ii) in relation to the intention of P.\n(3) 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 of a joint and several liability notice is appropriate.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 50 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/50",
    "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."
}