# The Plastic Packaging Tax (General) Regulations 2022, Regulation 8: Meaning of substantial modification

Extent: E+W+S+N.I.

(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.
(2) In this regulation—
(a) a “chargeable modification” is a change to the—
(i) shape;
(ii) structure;
(iii) thickness; or
(iv) weight,
of a component;
(b) a “relevant manufacturing process” means any process of production of components other than—
(i) blowing or forming from a pre-form;
(ii) cutting;
(iii) labelling;
(iv) sealing.
(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/2022/117/regulation/8 (the official version)
Page: https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.