Finance Act 2021, Part 2 etc. (Plastic Packaging Tax) (Appointed Day) Regulations 2021

These Regulations are related to the introduction of the Plastic Packaging Tax on April 1, 2022. The include:

• the appointed day on which the interest and penalties regime in Finance Act 2009 come into force
• the appointed days for the commencement of regulation-making powers for the purposes of PPT contained in the Finance Act 2021 (10 December 2021)
• the commencement of most other aspects of the tax, including the charge to the tax (1 April 2022).

1. Introductory Text
2. 1.Citation
3. 2.Appointed Day – Finance Act 2009
4. 3.Appointed Day – Finance Act 2021
5. 4.1st April 2022 is the appointed day on which Part…
6. Signature
7. Explanatory Note

Source legislation.gov.uk