
1 
These Regulations may be cited as the Plastic Packaging Tax (General) (Amendment) Regulations 2023 and come into force on 1st July 2023.
2 
In regulation 34(2) of the Plastic Packaging Tax (General) Regulations 2022 (Form, manner and content of returns etc.: tax credits), for sub-paragraph (f) substitute—“
(f) for tax credits claimed by and under section 53 of the Act—
(i) the total value of tax credits claimed in respect of plastic packaging tax which arose during the same accounting period; and
(ii) the total value of tax credits claimed in respect of plastic packaging tax which arose in a previous accounting period;”.
Justin Holliday
Myrtle Lloyd
Two of the Commissioners for His Majesty’s Revenue and Customs
8th June 2023