SCHEDULES

Prospective

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

Time limits for assessments U.K.

9 (1) An assessment under paragraph 2 or 3 may not be made after the end of the relevant period. U.K.

(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.