{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/section-55B",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/section-55B.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "section/55B",
  "kind": "section",
  "number": "55B",
  "heading": "Deposit schemes: designation",
  "text": "(1) In sections 55C and 55D “a designated deposit scheme” means a deposit scheme which is designated, for the purposes of this section, by regulations made by the Commissioners.\n(2) A “deposit scheme” means a scheme which is established—\n(a) by regulations under Schedule 8 to the Environment Act 2021, or\n(b) by or under any other enactment that makes similar provision for a returnable deposit to be paid in relation to goods.\n(3) In subsection (2)(b), the reference to an “enactment” includes a reference to an enactment comprised in, or in an instrument made under—\n(a) an Act of the Scottish Parliament,\n(b) a Measure or Act of Senedd Cymru, or\n(c) Northern Ireland legislation.\n(4) Section 97(5) (statutory instruments: procedure) does not apply to a statutory instrument containing only regulations under subsection (1).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 55B-55D inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 315"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/section/55B",
    "retrieved_at": "2026-10-29T09:33:58.510022+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."
}