http://www.legislation.gov.uk/id/ukpga/2021/26

SCHEDULES

SCHEDULE 15Plastic packaging tax: amendments of other legislation

PART 1Penalties

Failure to disclose tax avoidance schemes

7

In Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance schemes: indirect taxes), in paragraph 2(1), after “landfill tax” insert— “ plastic packaging tax ”.