4In Schedule 56 to FA 2009, in the Table in paragraph 1 (penalty for failure to make payments on time)—
(a)after item 11A insert—
| “11AA | Plastic packaging tax | Amount payable under regulations under section 61 of FA 2021 | The date determined by or under regulations under section 61 of FA 2021 as the date by which the amount must be paid |
| 11AB | Plastic packaging tax | Amount payable by virtue of secondary liability and assessment notice or joint and several liability notice under Schedule 9 to FA 2021 | The date determined in accordance with Schedule 9 to FA 2021 as the date by which the amount must be paid”; |
(b)after item 16A insert—
| “16AA | Plastic packaging tax | Amount assessed under Schedule 10 to FA 2021 | The date by which the amount would have been required to be paid if it had been shown in the return”. |