# Value Added Tax Act 1994, Section 55B: Deposit schemes: designation


(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.
(2) A “deposit scheme” means a scheme which is established—
(a) by regulations under Schedule 8 to the Environment Act 2021, or
(b) by or under any other enactment that makes similar provision for a returnable deposit to be paid in relation to goods.
(3) In subsection (2)(b), the reference to an “enactment” includes a reference to an enactment comprised in, or in an instrument made under—
(a) an Act of the Scottish Parliament,
(b) a Measure or Act of Senedd Cymru, or
(c) Northern Ireland legislation.
(4) Section 97(5) (statutory instruments: procedure) does not apply to a statutory instrument containing only regulations under subsection (1).

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Source: https://www.legislation.gov.uk/ukpga/1994/23/section/55B (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/section-55B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.