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