Failure to comply with requirements relating to returns
2(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”. |