Finance Act 2021 (c. 26)

PART 2 U.K. Plastic packaging tax

Modifications etc. (not altering text)

C1 Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5

General U.K.

85 Commencement etc U.K.

(1) This Part—

(a) comes into force on such day as the Treasury may by regulations appoint, and

(b) has effect in relation to packaging components that are produced in the United Kingdom or imported into the United Kingdom on or after 1 April 2022.

(2) Regulations under this section may appoint different days for different purposes.

Commencement Information

I1 S. 85 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 S. 85 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4