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Finance Act 2021
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5(1)In Schedule 11 to F(No.3)A 2010 (which prospectively amends Schedule 56 to FA 2009 (penalties for failure to make payments)), in paragraph 2—U.K.
(a)in sub-paragraph (13)(a), in the substituted text of item 23 in the Table in paragraph 1 of Schedule 56 to FA 2009, in columns 1 and 2, for “ or 11A ” substitute “, 11A or 11B”;
(b)in sub-paragraph (14)(a), in the substituted text of item 24 in the Table in paragraph 1 of Schedule 56 to FA 2009, for “ or 11A ” substitute “, 11A or 11B”.
(2)The amendments to Schedule 56 to FA 2009 made by Schedule 11 to F(No.3)A 2010 (including the amendments made by this paragraph) are taken to have come into force for the purposes of plastic packaging tax on the day on which paragraph 4 of this Schedule comes into force.
Commencement Information
I1Sch. 15 para. 5 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 15 para. 5 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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