The Principal Act is amended -

(a) in Part 10, by the insertion of the following Chapter after section 92:

"Chapter 4 Deposit Return Scheme

92A.

(1) In this Chapter -

‘approved body’ has the same meaning as in the Regulations of 2021;

‘deposit’ shall be construed in accordance with the Regulations of 2021;

‘deposit return scheme’ means a deposit return scheme established pursuant to Regulation 4 of the Regulations of 2021 and references to and

‘scheme’ shall be construed accordingly;

‘in-scope bottle’, ‘in-scope container’ and ‘in-scope product’ have the same meaning, respectively, as in the Regulations of 2021;

‘operator’, in relation to the deposit return scheme, means an approved body that is operating the scheme;

‘Regulations of 2021’ means the Separate Collection (Deposit Return Scheme) Regulations 2021 (S.I. No. 599 of 2021);

‘tax due and payable’, means the amount of tax, calculated in accordance with regulations made under section 120(10)(l), that is due and payable in respect of a deposit.

(2) For the purposes of giving effect to Article 92 of the VAT Directive, where -

(a) a supply is made of an in-scope product, and

(b) a deposit is chargeable in accordance with the Regulations of 2021in relation to the supply referred to in paragraph (a),