{
  "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-8",
  "json_url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Meaning of substantial modification",
  "text": "(1) For the purposes of section 47(3) of the Act, “substantial modification” means a chargeable modification to a component made by a relevant manufacturing process.\n(2) In this regulation—\n(a) a “chargeable modification” is a change to the—\n(i) shape;\n(ii) structure;\n(iii) thickness; or\n(iv) weight,\nof a component;\n(b) a “relevant manufacturing process” means any process of production of components other than—\n(i) blowing or forming from a pre-form;\n(ii) cutting;\n(iii) labelling;\n(iv) sealing.\n(3) Where any process within paragraph (2)(b)(i) to (iv) is carried out at the same time as a relevant manufacturing process, it is to be treated as a relevant manufacturing process.\n(4) In paragraph (2)(b)(i), “pre-form” means a component formed into a provisional shape or form prior to its subsequent expansion by blowing or forming.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 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/8",
    "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."
}