The Plastic Packaging Tax (General) (Amendment) Regulations 2023
These Regulations, which come into force on 1st July 2023, amend the Plastic Packaging Tax (General) Regulations 2022 (S.I. 2022/117) (“the PPT Regulations”) in order to make a change to the way in which tax credits are claimed in respect of plastic packaging tax.
Lifecycle
Department
Made
08 Jun 2023
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In force
01 Jul 2023
Enabling power
The Commissioners for His Majesty’s Revenue and Customs, in exercise of the powers conferred by section 53 of the Finance Act 2021, make the following Regulations.
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