The Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024
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Change 1
27A Corporate mergers
(1) This regulation applies to a body corporate (“CB”) resulting from the merger of two or more bodies corporate (“the merged bodies”), where, in the relevant year in which the merger took place (“year M”), one or more of the merged bodies was a large producer or a small producer. (2) In year M and in the following year, CB is to be treated as— (a) a large producer, if one or more of the merged bodies was a large producer in year M; or (b) a small producer, if none of the merged bodies was a large producer in year M. (3) CB must apply to be registered in accordance with regulation 28(2A). (4) CB is to be treated for the purposes of these Regulations as supplying in year M the sum of the amounts of packaging supplied in that year— (a) before the merger, by each of the merged bodies which were producers; and (b) after the merger, by CB. (5) CB must comply with the producer responsibility obligations of each of the merged bodies for— (a) year M, and (b) any previous relevant year, in so far as those obligations are continuing obligations (such as an obligation to retain data or evidence) or the obligations have not been fully complied with before the merger took place. (6) Where CB is liable by virtue of paragraph (5) to meet the recycling obligations of a merged body, any PRNs or PERNs obtained by the merged body before the merger may be transferred to CB and used by CB to demonstrate compliance with those recycling obligations. (7) CB is liable to pay a disposal fee and an administration fee to the scheme administrator for the assessment year beginning on 1st April in year M, in an amount determined in accordance with paragraph (8), if— (a) the merger takes place on or after 1st April in year M, and one or more of the merged bodies was, before the merger takes place, a liable producer in relation to that assessment year; or (b) the merger takes place before 1st April in year M, and one or more of the merged bodies would have been a liable producer in relation to that assessment year if the merger had not taken place. (8) The amount payable under paragraph (7) is the sum of the amounts of the disposal fees and the administration fees for the assessment year which— (a) were due from each of the merged bodies before the merger and are unpaid; or (b) would, but for the merger, have become due from each of the merged bodies. (9) If any of the merged bodies was a liable producer in relation to a previous assessment year, CB is liable to pay to the scheme administrator any disposal fee or administration fee for that assessment year which— (a) was due from the merged body before the merger and is unpaid; or (b) would, but for the merger, have become due from the merged body under regulation 68 or as a result of a recalculation under Chapter 5 of Part 5.
27A Corporate mergers
(1) This regulation applies to a body corporate (“CB”) resulting from the merger of two or more bodies corporate (“the merged bodies”), where, in the relevant year in which the merger took place (“year M”), one or more of the merged bodies was a large producer or a small producer. (2) In year M and in the following year, CB is to be treated as— (a) a large producer, if one or more of the merged bodies was a large producer in year M; or (b) a small producer, if none of the merged bodies was a large producer in year M. (3) CB must apply to be registered in accordance with regulation 28(2A). (4) CB is to be treated for the purposes of these Regulations as supplying in year M the sum of the amounts of packaging supplied in that year— (a) before the merger, by each of the merged bodies which were producers; and (b) after the merger, by CB. (5) CB must comply with the producer responsibility obligations of each of the merged bodies for— (a) year M, and (b) any previous relevant year, in so far as those obligations are continuing obligations (such as an obligation to retain data or evidence) or the obligations have not been fully complied with before the merger took place. (6) Where CB is liable by virtue of paragraph (5) to meet the recycling obligations of a merged body, any PRNs or PERNs obtained by the merged body before the merger may be transferred to CB and used by CB to demonstrate compliance with those recycling obligations. (7) CB is liable to pay a disposal fee and an administration fee to the scheme administrator for the assessment year beginning on 1st April in year M, in an amount determined in accordance with paragraph (8), if— (a) the merger takes place on or after 1st April in year M, and one or more of the merged bodies was, before the merger takes place, a liable producer in relation to that assessment year; or (b) the merger takes place before 1st April in year M, and one or more of the merged bodies would have been a liable producer in relation to that assessment year if the merger had not taken place. (8) The amount payable under paragraph (7) is the sum of the amounts of the disposal fees and the administration fees for the assessment year which— (a) were due from each of the merged bodies before the merger and are unpaid; or (b) would, but for the merger, have become due from each of the merged bodies. (9) If any of the merged bodies was a liable producer in relation to a previous assessment year, CB is liable to pay to the scheme administrator any disposal fee or administration fee for that assessment year which— (a) was due from the merged body before the merger and is unpaid; or (b) would, but for the merger, have become due from the merged body under regulation 68 or as a result of a recalculation under Chapter 5 of Part 5.
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