SCHEDULE 14Plastic packaging tax: assessment of penalties under section 80
Time limits for assessments
9
(1)
An assessment under paragraph 2 or 3 may not be made after the end of the relevant period.
(2)
Except in a case within sub-paragraph (3) the relevant period is the period of 4 years from the act or omission to which the penalty relates.
(3)
Where an assessment under paragraph 2 or 3 is made in a case involving loss of plastic packaging tax—
(a)
brought about deliberately by the person, or
(b)
attributable to a failure by the person to comply with a requirement of section 55 or a requirement of regulations under section 58,
the relevant period is the period of 20 years from the act or omission to which the penalty relates.
(4)
In sub-paragraph (3) the reference to a loss brought about by a person includes a reference to a loss brought about by another person acting on behalf of that person.