SI 2023/622 The Plastic Packaging Tax (General) (Amendment) Regulations 2023

Published on: 12 June 2023

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Specialist Tax Statutory Instruments

Article summary

These Regulations amend the Plastic Packaging Tax (General) Regulations, SI 2022/117 to make a change to the way in which tax credits are claimed in respect of Plastic Packaging Tax (PPT) by specifying how they must be accounted for in a PPT return.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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