Finance Act 2021 (c. 26)

SCHEDULES

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

PART 1 U.K. Penalties

Errors in documents U.K.

6 U.K. In Schedule 24 to FA 2007 (penalties for errors), in the Table in paragraph 1, after the entry relating to the statement under section 1(1)(a) of the Petroleum Revenue Tax Act 1980, insert—

“Plastic packaging tax

Return under regulations under section 61 of FA 2021.”

Commencement Information

I1 Sch. 15 para. 6 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 Sch. 15 para. 6 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4