SCHEDULES

SCHEDULE 15 U.K.Plastic packaging tax: amendments of other legislation

PART 1 U.K.Penalties

Failure to make payment on time U.K.

4 U.K.In Schedule 56 to FA 2009, in the Table in paragraph 1 (penalty for failure to make payments on time)—

(a) after item 11A insert—

“11AA	Plastic packaging tax	Amount payable under regulations under section 61 of FA 2021	The date determined by or under regulations under section 61 of FA 2021 as the date by which the amount must be paid
11AB	Plastic packaging tax	Amount payable by virtue of secondary liability and assessment notice or joint and several liability notice under Schedule 9 to FA 2021	The date determined in accordance with Schedule 9 to FA 2021 as the date by which the amount must be paid”;

(b) after item 16A insert—

“16AA

Plastic packaging tax

Amount assessed under Schedule 10 to FA 2021

The date by which the amount would have been required to be paid if it had been shown in the return”.

Commencement Information

I1 Sch. 15 para. 4 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 Sch. 15 para. 4 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4