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.

5 U.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

I1 Sch. 14 para. 5 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 Sch. 14 para. 5 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4