The Finance Act 2021, Part 2 etc. (Plastic Packaging Tax) (Appointed Day) Regulations 2021
These Regulations set out the appointed day on which the interest and penalties regime in Finance Act 2009 (c. 10) come into force for the purposes of plastic packaging tax.
Lifecycle
Department
Made
10 Dec 2021
—
Comes into force
TBC
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by sections 104(3) and (4), 106(2) and (3) and 107(2) and (3) of the Finance Act 2009and section 85 of the Finance Act 2021.
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