SCHEDULES
SCHEDULE 14Plastic packaging tax: assessment of penalties under section 80
Further provision about assessments under paragraphs 2 and 3
6I1I2
1
Sub-paragraph (2) applies where—
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.