Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 14 U.K. Plastic packaging tax: assessment of penalties under section 80

Assessment etc of penalty U.K.

2 U.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.

Commencement Information

I1 Sch. 14 para. 2 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 Sch. 14 para. 2 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4