make provision for determining the accounting periods by reference to which payments are to be made;

require persons who are registered or who are liable to be registered under section 55 (“relevant persons”) to keep accounts for the purposes of plastic packaging tax in a specified form and manner;

require relevant persons to make returns for the purposes of plastic packaging tax;

make provision about the times at which payments of plastic packaging tax are to be made and methods of payment;

require the amounts payable by reference to accounting periods to be calculated by or under the regulations;

make provision about the payment, collection and recovery of amounts payable by a person as a result of a secondary liability and assessment notice or a joint and several liability notice;

make provision for the correction of errors made in accounting for plastic packaging tax.

the form and manner of making returns;

the information to be included in returns;

declarations about the truth of information in returns;

the periods by reference to which returns are to be made;

timing.