SCHEDULES

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

8Assessment etc of daily penalties

1

Sub-paragraph (2) applies where—

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.