SCHEDULES
SCHEDULE 14Plastic packaging tax: assessment of penalties under section 80
Further provision about assessments under paragraphs 2 and 3
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.
(2)
But sub-paragraph (1) does not apply if, or to the extent that, the assessment has been withdrawn or reduced.