Section 83 | Interpretation

In this Part—

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

“attributed recycled plastic” is to be construed in accordance with section 49;

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

“chemical recycling certification scheme” is to be construed in accordance with section 49A;

“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.