Part 7Miscellaneous and final

Administration

338Penalties for failure to make payments of plastic packaging tax on time

1

Schedule 56 to FA 2009 (penalty for failure to make payments on time) is amended as follows—

a

in paragraph 3(1), after sub-paragraph (a) insert—

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a payment of tax falling within items 11AA or 11AB in the Table,

b

in paragraph 8A(1), for “and 11A to” substitute “, 11A and 11B to”.

2

The amendments made by this section have effect in relation to amounts of plastic packaging tax payable in respect of accounting periods commencing on or after 1 April 2023.