Finance Act 2021 (c. 26)

SCHEDULES

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

Further provision about assessments under paragraphs 2 and 3 U.K.

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(2) But sub-paragraph (1) does not apply if, or to the extent that, the assessment has been withdrawn or reduced.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

I1 Sch. 14 para. 4 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

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