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Finance Act 2021
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12U.K.In Schedule 53 to FA 2009 (late payment interest) after paragraph 11C insert—
“Plastic packaging tax due from unregistered personsU.K.
11D(1)This paragraph applies where an amount of plastic packaging tax is due from a person (P) in respect of a period during which P meets the liability condition but was not registered.
(2)The late payment interest start date in respect of the amount is the date which would have been the late payment interest date in respect of that amount if P had been registered when P first became liable to be registered.
(3)For the purposes of this paragraph P meets the “liability condition” at a particular time if—
(a)at the end of the preceding month, the condition in section 55(2)(b) of FA 2021 (liability to register) is met in relation to P, or
(b)at that time, the condition in section 55(2)(a) of that Act is met in relation to P.”
Commencement Information
I1Sch. 15 para. 12 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 15 para. 12 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
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