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Chwiliad Uwch

Finance Act 2021

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Time limits for assessments

9(1)An assessment under paragraph 2 or 3 may not be made after the end of the relevant period.

(2)Except in a case within sub-paragraph (3) the relevant period is the period of 4 years from the act or omission to which the penalty relates.

(3)Where an assessment under paragraph 2 or 3 is made in a case involving loss of plastic packaging tax—

(a)brought about deliberately by the person, or

(b)attributable to a failure by the person to comply with a requirement of section 55 or a requirement of regulations under section 58,

the relevant period is the period of 20 years from the act or omission to which the penalty relates.

(4)In sub-paragraph (3) the reference to a loss brought about by a person includes a reference to a loss brought about by another person acting on behalf of that person.

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