The Plastic Packaging Tax (General) Regulations 2022

Reimbursement arrangements: provisions to be included

42.  The provisions referred to in regulation 41(a) are that—

(a) reimbursement for which the reimbursement arrangements provide will be made before the end of a period of 90 days beginning with the day on which the repayment to which it relates was made;

(b) no deduction will be made from the relevant amount by way of a fee or charge (however expressed or effected);

(c) reimbursement will be made in a manner prescribed by the Commissioners;

(d) any part of the relevant amount that is not reimbursed by the time mentioned in paragraph (a) will be repaid by C to the Commissioners;

(e) any interest paid by the Commissioners on any relevant amount repaid by them will also be treated by C in the same way as the relevant amount falls to be treated under paragraphs (a) to (d); and

(f) the records described in regulation 44(1) will be kept by C and produced by them to the Commissioners in accordance with that regulation.