{
  "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-59",
  "json_url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-59.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/59",
  "kind": "regulation",
  "number": "59",
  "heading": "Death, incapacity or insolvency",
  "text": "(1) In paragraph (2), “T” means a person registered under section 56(3) of the Act where the business of T is the business of producing or importing finished plastic packaging components.\n(2) In relation to cases falling within section 74(1) of the Act, the person (“P”) who—\n(a) where T is an individual and T has died or become incapacitated, who carries on the business of T on behalf of, or in succession to, T; or\n(b) acts as the insolvency practitioner in relation to the business of T, where T is subject to an insolvency procedure,\nmust notify the Commissioners of that fact before the end of a period of 21 days beginning with the date on which P began to carry on the business or began to act as described in relation to the business.\n(3) A notification under paragraph (2) must be in writing and include—\n(a) where T is an individual, evidence (including the date) of the death of T, details of when and in what manner T became incapacitated, or of the date when T first became subject to an insolvency procedure and the nature of that procedure; and\n(b) evidence of P’s authority to carry on, or act in relation to, the business.\n(4) The Commissioners may treat P as if they were T for the purposes of plastic packaging tax for a period of up to 6 months beginning with the day by which notification under paragraph (2) is required.\n(5) The Commissioners may extend the period in paragraph (4) by notice in writing to P for such additional period as they see fit.\n(6) In this regulation—\n(a) “insolvency practitioner” means—\n(i) a trustee in bankruptcy;\n(ii) in Scotland, a trustee (or interim trustee) in the sequestration of a person’s estate under the Bankruptcy (Scotland) Act 2016;\n(iii) a liquidator;\n(iv) a receiver;\n(v) an administrator; or\n(vi) anyone acting in an equivalent capacity in respect of an insolvency procedure;\n(b) “insolvency procedure” means—\n(i) in respect of an individual in Scotland, the sequestration of that person’s estate under the Bankruptcy (Scotland) Act 2016; or\n(ii) in any other case, bankruptcy, winding-up, receivership, administration or an equivalent procedure, including under the law of a jurisdiction outside the United Kingdom.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 59 in force at 1.4.2022, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2016 asp 21."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/117/regulation/59",
    "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."
}