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).
- Introductory Text
- 1.Citation
- 2.Appointed Day – Finance Act 2009
- 3.Appointed Day – Finance Act 2021
- 4.1st April 2022 is the appointed day on which Part…
- Signature
- Explanatory Note
Source legislation.gov.uk
