SCHEDULE 14 Plastic Packaging Tax: Assessment of Penalties under section 80
Finance Act 2021 (2021 c 26) | Legislation

SCHEDULE 14 Plastic Packaging Tax: Assessment of Penalties under section 80

Section 80

Interpretation

1

In this Schedule “penalty” means a penalty under section 80 (penalty for contravening relevant requirements).

Assessment etc of penalty

2

Where a person is liable to a penalty, the Commissioners—

(a)     may assess the amount of that penalty, and

(b)     where such an assessment is made, must notify the person of that amount.

3

(1)     Sub-paragraph (2) applies where—

(a)     the Commissioners have made an assessment of a penalty, and

(b)     it appears to the Commissioners that the amount which ought to have been assessed exceeds the amount that has already been assessed.

(2)     The Commissioners—

(a)     may make a supplementary assessment of the amount of the penalty, and

(b)     where such an assessment is made, must notify the person of that amount.

Further provision about assessments under paragraphs 2 and 3

4

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