SI 2021/1417

SI 2021/1417.  The Plastic Packaging Tax (Descriptions of Products) Regulations 2021. Comes into force 1^st April 2022.  These Regulations make provision in relation to Plastic Packaging Tax, introduced by the Finance Act 2021 (c. 26).  The meaning of “packaging component” in A 2021 c.26 is modified by the removal of descriptions of (i) filled packaging components with a primary storage function, (ii) packaging components that are an integral part of goods and are necessary to enable the goods to be used or consumed and (iii) packaging components designed for re-use in the presentation of goods, where those components are set aside or designated as such.