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The Plastic Packaging Tax (Descriptions of Products) Regulations 2021

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Statutory Instruments

2021 No. 1417

Plastic Packaging Tax

The Plastic Packaging Tax (Descriptions of Products) Regulations 2021

Approved by the House of Commons

Made

at 11.15 a.m. on 13th December 2021

Laid before the House of Commons

at 3.30 p.m. on 13th December 2021

Coming into force

1st April 2022

The Treasury, in exercise of the powers conferred by sections 48(5), 63(1) and 84(3) of the Finance Act 2021(1), make the following Regulations.

(1)

2021 c. 26. Part 2 was commenced by the Finance Act 2021, Part 2 etc. (Plastic Packaging Tax) (Appointed Day) Regulations 2021 (S.I. 2021/1409 (C. 79)) for the purpose of making any regulations under that Part with effect from 10th December 2021.

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