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Statutory Instruments
Plastic Packaging Tax
Made
8th June 2023
Laid before the House of Commons
9th June 2023
Coming into force
1st July 2023
The Commissioners for His Majesty’s Revenue and Customs, in exercise of the powers conferred by section 53 of the Finance Act 2021(1), make the following Regulations.
2021 c. 26. Part 2 was commenced (with the exception of section 68(3)) 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. Part 2 was amended by Schedule 12 to the Finance Act 2022 (c. 3) and modified by the Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417).
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