Finance Act 2021 (c. 26)

SCHEDULES

Prospective

SCHEDULE 14 U.K. Plastic packaging tax: assessment of penalties under section 80

Assessment etc of penalty U.K.

2 U.K. Where a person is liable to a penalty, the Commissioners—

(a) may assess the amount of that penalty, and

(b) where such an assessment is made, must notify the person of that amount.

3 (1) Sub-paragraph (2) applies where— U.K.

(a) the Commissioners have made an assessment of a penalty, and

(b) it appears to the Commissioners that the amount which ought to have been assessed exceeds the amount that has already been assessed.

(2) The Commissioners—

(a) may make a supplementary assessment of the amount of the penalty, and

(b) where such an assessment is made, must notify the person of that amount.