Finance Act 2021

83 Interpretation U.K.

In this Part—

• “accounting period” has the meaning given by section 46(2);

• [F1 “attributed recycled plastic” is to be construed in accordance with section 49;]

• “chargeable plastic packaging component” is to be construed in accordance with section 47;

• [F1 “chemical recycling certification scheme” is to be construed in accordance with section 49A;]

• “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;

• “the customs and excise Acts” has the same meaning as in CEMA 1979 (see section 1(1) of that Act);

• “finished” has the meaning given by section 47(3);

• “HMRC” means Her Majesty's Revenue and Customs;

• “imported” is to be construed in accordance with section 50;

• “joint and several liability notice” has the meaning that it has in Part 2 of Schedule 9;

• “packaging component” and “plastic packaging component” are to be construed in accordance with section 48;

• “plastic” and “recycled plastic” are to be construed in accordance with section 49;

• “the register” means the register under section 54(1) (and references to registration are to registration in that register);

• “secondary liability and assessment notice” has the meaning that it has in Part 1 of Schedule 9;

• “tax credit”, unless the context requires otherwise, means a tax credit in accordance with regulations under section 53.

Textual Amendments

F1 Words in s. 83 inserted (18.3.2026 for specified purposes) by Finance Act 2026 (c. 11), ss. 105(5), 107

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

Commencement Information

I1 S. 83 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 S. 83 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4