SCHEDULES

SCHEDULE 15Plastic packaging tax: amendments of other legislation

PART 1Penalties

Modifications

8I2I1

1

Paragraph 16(1) of Schedule 41 to FA 2008 (penalties: failure to notify etc) has effect in its application to plastic packaging tax as if for “shall” there were substituted “ may ”.

2

The following provisions have effect in their application to plastic packaging tax as if in each case for “must” there were substituted “ may ”

a

paragraph 18(1) of Schedule 55 to FA 2009 (penalty for failure to make returns etc);

b

paragraph 11(1) of Schedule 56 to FA 2009 (penalty for failure to make payments on time).