Statutory Instruments
2023 No. 622
Plastic Packaging Tax
The Plastic Packaging Tax (General) (Amendment) Regulations 2023
Made
8th June 2023
Laid before the House of Commons
9th June 2023
Coming into force
1st July 2023
The Commissioners for His Majesty’s Revenue and Customs, in exercise of the powers conferred by section 53 of the Finance Act 2021( 1 ), make the following Regulations.
Citation and commencement
1. These Regulations may be cited as the Plastic Packaging Tax (General) (Amendment) Regulations 2023 and come into force on 1st July 2023.
Amendment of the Plastic Packaging Tax (General) Regulations 2022
2. In regulation 34(2) of the Plastic Packaging Tax (General) Regulations 2022( 2 ) (Form, manner and content of returns etc.: tax credits), for sub-paragraph (f) substitute—
“ (f) for tax credits claimed by and under section 53 of the Act—
(i) the total value of tax credits claimed in respect of plastic packaging tax which arose during the same accounting period; and
(ii) the total value of tax credits claimed in respect of plastic packaging tax which arose in a previous accounting period; ” .
Justin Holliday
Myrtle Lloyd
Two of the Commissioners for His Majesty’s Revenue and Customs
8th June 2023
2021 c. 26 . Part 2 was commenced (with the exception of section 68(3)) by the Finance Act 2021, Part 2 etc. (Plastic Packaging Tax) (Appointed Day) Regulations 2021 ( S.I. 2021/1409 (C. 79) ), for the purpose of making any regulations under that Part with effect from 10th December 2021. Part 2 was amended by Schedule 12 to the Finance Act 2022 (c. 3) and modified by the Plastic Packaging Tax (Descriptions of Products) Regulations 2021 ( S.I. 2021/1417 ).