SCHEDULES
SCHEDULE 15Plastic packaging tax: amendments of other legislation
PART 1Penalties
Modifications
8I2I1
1
Paragraph 16(1) of Schedule 41 to FA 2008 (penalties: failure to notify etc) has effect in its application to plastic packaging tax as if for “shall” there were substituted “
may
”
.
2
The following provisions have effect in their application to plastic packaging tax as if in each case for “must” there were substituted “
may
”
a
paragraph 18(1) of Schedule 55 to FA 2009 (penalty for failure to make returns etc);
b
paragraph 11(1) of Schedule 56 to FA 2009 (penalty for failure to make payments on time).