Finance Act 2021

GeneralU.K.

82Minor and consequential amendmentsU.K.

Schedule 15 makes minor and consequential amendments to other legislation.

83InterpretationU.K.

In this Part—

• “accounting period” has the meaning given by section 46(2);

• “chargeable plastic packaging component” is to be construed in accordance with section 47;

• “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;

• “the customs and excise Acts” has the same meaning as in CEMA 1979 (see section 1(1) of that Act);

• “finished” has the meaning given by section 47(3);

• “HMRC” means Her Majesty's Revenue and Customs;

• “imported” is to be construed in accordance with section 50;

• “joint and several liability notice” has the meaning that it has in Part 2 of Schedule 9;

• “packaging component” and “plastic packaging component” are to be construed in accordance with section 48;

• “plastic” and “recycled plastic” are to be construed in accordance with section 49;

• “the register” means the register under section 54(1) (and references to registration are to registration in that register);

• “secondary liability and assessment notice” has the meaning that it has in Part 1 of Schedule 9;

• “tax credit”, unless the context requires otherwise, means a tax credit in accordance with regulations under section 53.

84RegulationsU.K.

(1)Regulations under this Part—

(a)may make different provision for different purposes;

(b)may include incidental, consequential, supplementary, transitional or transitory provision.

(2)Regulations under this Part may make provision by reference to things specified in a notice that is—

(a)published by the Commissioners in accordance with the regulations, and

(b)not withdrawn by a further notice.

(3)Any power of the Commissioners to make regulations under this Part may instead be exercised by the Treasury.

(4)Regulations under this Part are to be made by statutory instrument.

(5)A statutory instrument containing regulations under the following provisions is subject to the made affirmative procedure—

(a)section 48(5) (meaning of “packaging component”);

(b)section 49(8) (meaning of “plastic” and “recycled plastic”);

[F1(ba)section 50(3) (timing of importation);]

(c)section 52 (exempt plastic packaging components);

(d)section 80(8) or (9) (penalties for contravening relevant requirements).

(6)Any other statutory instrument containing regulations under this Part is subject to annulment in pursuance of a resolution of the House of Commons (“the negative procedure”).

(7)But subsection (6) does not apply to a statutory instrument containing only regulations under section 85 (commencement of this Part).

(8)Where a statutory instrument under this Act is subject to “the made affirmative procedure”—

(a)it must be laid before the House of Commons after being made, and

(b)it ceases to have effect at the end of the period of 28 sitting days beginning with the day on which the instrument is made, unless within that period the instrument is approved by a resolution of the House of Commons.

(9)Where regulations cease to have effect as a result of subsection (8), that does not—

(a)affect anything previously done under the regulations, or

(b)prevent the making of new regulations.

(10)Any provision that may be included in regulations in a statutory instrument under this Act subject to the negative procedure may be included in regulations in a statutory instrument subject to the made affirmative procedure.

(11)In this section, “sitting day” means a day on which the House of Commons is sitting (and a day is only a day on which the House of Commons is sitting if the House begins to sit on that day).

85Commencement etcU.K.

(1)This Part—

(a)comes into force on such day as the Treasury may by regulations appoint, and

(b)has effect in relation to packaging components that are produced in the United Kingdom or imported into the United Kingdom on or after 1 April 2022.

(2)Regulations under this section may appoint different days for different purposes.