1(1)Schedule 41 to FA 2008 (penalties: failure to notify etc) is amended as follows.
(2)In the Table in paragraph 1, after the entries relating to insurance premium tax, insert—
| “Plastic packaging tax | Obligation under section 56 of FA 2021 (obligation to give notice of liability to be registered).” |
(3)In paragraph 7(9) (potential lost revenue), in the opening words, after “insurance premium tax,” insert “plastic packaging tax ,”.