Finance Act 2021

Section 80

SCHEDULE 14 U.K. Plastic packaging tax: assessment of penalties under section 80

Interpretation U.K.

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

Commencement Information

I1 Sch. 14 para. 1 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 Sch. 14 para. 1 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

Assessment etc of penalty U.K.

2 U.K. 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.

Commencement Information

I3 Sch. 14 para. 2 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I4 Sch. 14 para. 2 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

3 (1) Sub-paragraph (2) applies where— U.K.

(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.

Commencement Information

I5 Sch. 14 para. 3in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I6 Sch. 14 para. 3 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

Further provision about assessments under paragraphs 2 and 3 U.K.

4 (1) An amount assessed and notified to a person under paragraph 2 or 3 is recoverable on the basis that it is an amount of plastic packaging tax due from that person. U.K.

(2) But sub-paragraph (1) does not apply if, or to the extent that, the assessment has been withdrawn or reduced.

Commencement Information

I7 Sch. 14 para. 4 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I8 Sch. 14 para. 4 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

5 U.K. The fact that an act or omission giving rise to a penalty has ceased before an assessment is made under paragraph 2 or 3 does not affect the power of the Commissioners to make such an assessment.

Commencement Information

I9 Sch. 14 para. 5 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I10 Sch. 14 para. 5 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

6 (1) Sub-paragraph (2) applies where— U.K.

(a) the Commissioners assess a person to an amount due by way of a penalty under paragraph 2 or 3, and

(b) the person is also assessed under Schedule 10 for an accounting period to which the act or omission attracting the penalty is referable.

(2) The assessments under paragraph 2 or 3 and Schedule 10 may be combined and notified to the person as one assessment.

(3) A notice of a combined assessment under sub-paragraph (2) must separately identify the penalty being assessed.

Commencement Information

I11 Sch. 14 para. 6 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I12 Sch. 14 para. 6 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

Assessment etc of daily penalties U.K.

7 (1) Where an assessment is made under paragraph 2 or 3 to an amount of a penalty to which any person is liable, the notification of that amount must specify a time, not later than the end of the day of the giving of the notification, to which the amount of any daily penalty is calculated. U.K.

(2) For the purposes of sub-paragraph (1) “daily penalty” means a penalty imposed under section 80(1)(b).

(3) If further penalties accrue in respect of a continuing failure after that date, a further assessment or further assessments may be made under paragraph 2 or 3 in respect of the amounts so accruing.

Commencement Information

I13 Sch. 14 para. 7 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I14 Sch. 14 para. 7 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

8 (1) Sub-paragraph (2) applies where— U.K.

(a) an assessment to a penalty is made specifying a date for the purposes of paragraph 7(1) above, and

(b) the failure in question is remedied within such period as may for the purposes of this sub-paragraph have been notified by the Commissioners to the person liable for the penalty.

(2) The failure is to be deemed for the purposes of any further liability to a penalty to have been remedied on the specified date.

Commencement Information

I15 Sch. 14 para. 8 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I16 Sch. 14 para. 8 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

Time limits for assessments U.K.

9 (1) An assessment under paragraph 2 or 3 may not be made after the end of the relevant period. U.K.

(2) Except in a case within sub-paragraph (3) the relevant period is the period of 4 years from the act or omission to which the penalty relates.

(3) Where an assessment under paragraph 2 or 3 is made in a case involving loss of plastic packaging tax—

(a) brought about deliberately by the person, or

(b) attributable to a failure by the person to comply with a requirement of section 55 or a requirement of regulations under section 58,

the relevant period is the period of 20 years from the act or omission to which the penalty relates.

(4) In sub-paragraph (3) the reference to a loss brought about by a person includes a reference to a loss brought about by another person acting on behalf of that person.

Commencement Information

I17 Sch. 14 para. 9 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I18 Sch. 14 para. 9 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4