49 Meaning of “plastic” and “recycled plastic”
Finance Act 2021 (2021 c 26) | Legislation

49  Meaning of “plastic” and “recycled plastic”

(1)     “Plastic” means a material consisting of a polymer, other than a cellulose-based polymer that has not been chemically modified, to which additives or other substances may have been added.

(2)     “Recycled plastic” is plastic that has been reprocessed from recovered material by means of a chemical or manufacturing process, other than organic recycling, so that it can be used either for its original purpose or for

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