Prospective
Section 80
1U.K.In this Schedule “penalty” means a penalty under section 80 (penalty for contravening relevant requirements).
2U.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.
4(1)An amount assessed and notified to a person under paragraph 2 or 3 is recoverable on the basis that it is an amount of plastic packaging tax due from that person.U.K.
(2)But sub-paragraph (1) does not apply if, or to the extent that, the assessment has been withdrawn or reduced.
5U.K.The fact that an act or omission giving rise to a penalty has ceased before an assessment is made under paragraph 2 or 3 does not affect the power of the Commissioners to make such an assessment.
6(1)Sub-paragraph (2) applies where—U.K.
(a)the Commissioners assess a person to an amount due by way of a penalty under paragraph 2 or 3, and
(b)the person is also assessed under Schedule 10 for an accounting period to which the act or omission attracting the penalty is referable.
(2)The assessments under paragraph 2 or 3 and Schedule 10 may be combined and notified to the person as one assessment.
(3)A notice of a combined assessment under sub-paragraph (2) must separately identify the penalty being assessed.
7(1)Where an assessment is made under paragraph 2 or 3 to an amount of a penalty to which any person is liable, the notification of that amount must specify a time, not later than the end of the day of the giving of the notification, to which the amount of any daily penalty is calculated.U.K.
(2)For the purposes of sub-paragraph (1) “daily penalty” means a penalty imposed under section 80(1)(b).
(3)If further penalties accrue in respect of a continuing failure after that date, a further assessment or further assessments may be made under paragraph 2 or 3 in respect of the amounts so accruing.
8(1)Sub-paragraph (2) applies where—U.K.
(a)an assessment to a penalty is made specifying a date for the purposes of paragraph 7(1) above, and
(b)the failure in question is remedied within such period as may for the purposes of this sub-paragraph have been notified by the Commissioners to the person liable for the penalty.
(2)The failure is to be deemed for the purposes of any further liability to a penalty to have been remedied on the specified date.
9(1)An assessment under paragraph 2 or 3 may not be made after the end of the relevant period.U.K.
(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.