2(1)Schedule 55 to FA 2009 (penalty for failure to make returns etc) is amended as follows.U.K.
(2)In paragraph 1(4), in the definition of “penalty date” for “13A” substitute “ 13B ”.
(3)In the table in paragraph 1, after item 13A insert—
| “13B | Plastic packaging tax | Return under regulations under section 61 of FA 2021”. |
Commencement Information
I1Sch. 15 para. 2 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 15 para. 2 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4