Finance Act 2021 (c. 26)

SCHEDULES

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

PART 1 U.K. Penalties

Failure to disclose tax avoidance schemes U.K.

7 U.K. In Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance schemes: indirect taxes), in paragraph 2(1), after “landfill tax” insert— “ plastic packaging tax ”.

Commencement Information

I1 Sch. 15 para. 7 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 Sch. 15 para. 7 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4