1(1)Schedule 41 to FA 2008 (penalties: failure to notify etc) is amended as follows.U.K.
(2)In the Table in paragraph 1, after the entries relating to insurance premium tax, insert—
| “Plastic packaging tax | Obligation under section 56 of FA 2021 (obligation to give notice of liability to be registered).” |
(3)In paragraph 7(9) (potential lost revenue), in the opening words, after “insurance premium tax,” insert “ plastic packaging tax , ”.
Commencement Information
I1Sch. 15 para. 1 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 15 para. 1 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4