Part 1 Penalties
Finance Act 2021 (2021 c 26) | Legislation

SCHEDULE 15 Plastic Packaging Tax: Amendments of other Legislation

Section 82

Part 1 Penalties

Failure to notify etc

1

(1)     Schedule 41 to FA 2008 (penalties: failure to notify etc) is amended as follows.

(2)     In the Table in paragraph 1, after the entries relating to insurance premium tax, insert—

“Plastic packaging taxObligation under section 56 of FA 2021 (obligation to give notice of liability to be registered).”

(3)     In paragraph 7(9) (potential lost revenue), in the opening words, after “insurance premium tax,” insert “plastic packaging tax ,”.

Failure to comply with requirements relating to returns

2

(1)     Schedule 55 to FA 2009 (penalty for failure to make returns etc) is amended as follows.

(2)     In paragraph 1(4), in the definition of “penalty date” for “13A” substitute “13B”.

(3)     In the table in paragraph 1, after item 13A insert—

“13BPlastic packaging taxReturn under regulations under section 61 of FA 2021”

3

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