SCHEDULES
SCHEDULE 15Plastic packaging tax: amendments of other legislation
PART 1Penalties
Failure to comply with requirements relating to returns
2I1I2
1
Schedule 55 to FA 2009 (penalty for failure to make returns etc) is amended as follows.
2
In paragraph 1(4), in the definition of “penalty date” for “13A” substitute “
13B
”
.
3
In the table in paragraph 1, after item 13A insert—
13B
Plastic packaging tax
Return under regulations under section 61 of FA 2021