Section 55B — Value Added Tax Act 1994: Deposit schemes: designation

Deposit schemes: designation 55B 1 In sections 55C and 55D “ a designated deposit scheme ” means a deposit scheme which is designated, for the purposes of this section, by regulations made by the Commissioners.

2 A “ deposit scheme ” means a scheme which is established—

a by regulations under Schedule 8 to the Environment Act 2021, or b by or under any other enactment that makes similar provision for a returnable deposit to be paid in relation to goods.

3 In subsection (2)(b), the reference to an “ enactment ” includes a reference to an enactment comprised in, or in an instrument made under—

a an Act of the Scottish Parliament, b a Measure or Act of Senedd Cymru, or c Northern Ireland legislation.

4 Section 97(5) (statutory instruments: procedure) does not apply to a statutory instrument containing only regulations under subsection (1).