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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(2)But sub-paragraph (1) does not apply if, or to the extent that, the assessment has been withdrawn or reduced.
Commencement Information
I1Sch. 14 para. 4 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 14 para. 4 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
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.
Commencement Information
I3Sch. 14 para. 5 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I4Sch. 14 para. 5 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
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.
Commencement Information
I5Sch. 14 para. 6 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I6Sch. 14 para. 6 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4