OpenLegislation

Paragraph 4

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

For the purposes of paragraph 3 above—

(a)

“financial year” in relation to a person—

(i)

where the person is a company is determined as provided in section 223(1) to (3) of the Companies Act 1985f1, and

(ii)

in any other case has the meaning given in section 223(4) of the Companies Act 1985, but as if the reference there to an undertaking were a reference to that person;

(b)

“obligation year” means a year in respect of which it is being considered whether a person is a producer and “calculation year” means a year immediately before an obligation year;

(c)

“relevant date” means—

(i)

subject to sub-paragraph (iii) below, where the obligation year is 1997, 31st August 1997,

(ii)

subject to sub-paragraph (iii) below, where the obligation year is 1998 or any subsequent year, 1st April in the year, and

(iii)

where an application for registration is made in a circumstance set out in regulation 6(3), or as required by paragraph 11 of Schedule 9, the date of the application;

(d)

a persons “turnover” means his turnover as defined in section 262(1) of the Companies Act 1985f2 but as if the references to a company were references to that person; and

(e)

the references to audited accounts being available are, where the person is a company, the annual accounts delivered to the registrar under section 242 of the Companies Act 1985f3.

(2)

For the purposes of paragraph 3 above, and Schedule 2, the amount of packaging or packaging materials handled is the amount in respect of which the producer made a supply referred to in Column 3 of the Table, other than a Class A supply, calculated in tonnes to the nearest tonne by—

(a)

including packaging or packaging materials so supplied which were imported into the United Kingdom by the producer, either himself or through an agent acting on his behalf; and

(b)

excluding—

(i)

any packaging or packaging materials so supplied which were exported from the United Kingdom by the producer, either himself or through an agent acting on his behalf, or which to the producer’s reasonable knowledge were otherwise exported from the United Kingdom,

(ii)

production residues, and

(iii)

reused packaging.

Annotations

Footnotes

f1

1985 c. 6; section 223 was inserted by section 3 of the Companies Act 1989 c. 40.

f2

Section 262 was inserted by section 22 of the Companies Act 1989.

f3

Section 242 was inserted by section 11 of the Companies Act 1989.