http://www.legislation.gov.uk/ukpga/2021/26/section/49BFinance Act 2021An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-06-11Expert Participation2026-04-01 Finance Act 2021Sch. 21 para. 11(3)(aa)Finance Act 2021Sch. 21 para. 11(5)(b)s. 102(2) PART 2 49BThe conditions that may be specified under section 49A(1)(c) (scheme conditions) include, in particular, conditions about—athe assessment of the scheme by an accreditation body specified, or of a description specified, in the regulations;bthe types of material that may be used in a mass balance process under the scheme;cwhen, and the circumstances in which, materials may be mixed together as part of a mass balance process under the scheme;dthe methodology that may be used as part of a mass balance process under the scheme in connection with the calculation of amounts of waste material (within the meaning of section 49A);ethe measurement of materials under a mass balance process under the scheme;fthe operation of a mass balance process under the scheme by reference to accounting periods or other periods of time;gwhich persons are required to be certified under the scheme;hthe accreditation of certification bodies recognised by the scheme;ithe keeping and retention of records by persons under the scheme;jthe auditing of scheme members by certification bodies under the scheme;kcompliance with, and enforcement of, the scheme rules;lthe provision of information to HMRC and others regarding compliance by scheme members with the scheme rules.Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5Ss. 49A, 49B inserted (18.3.2026 for specified purposes) by Finance Act 2026 (c. 11), ss. 105(4), 107