HMRC consultation on plastic packaging tax

HM Revenue and Customs are carrying out a technical consultation on the (draft) Plastic Packaging Tax (General) Regulations 2021.  Consultation closes 1^st December.  https://www.gov.uk/government/consultations/technical-consultation-draft-plastic-packaging-tax-general-regulations-2021 These regulations will ensure the tax operates as intended and will provide for administrative matters. They include the legislative requirements associated with the administration of the tax.  They also set out the meaning of substantial modification, which determines when a plastic packaging component is finished and becomes