4U.K.In Schedule 56 to FA 2009, in the Table in paragraph 1 (penalty for failure to make payments on time)—
(a)after item 11A insert—
| “11AA | Plastic packaging tax | Amount payable under regulations under section 61 of FA 2021 | The date determined by or under regulations under section 61 of FA 2021 as the date by which the amount must be paid |
| 11AB | Plastic packaging tax | Amount payable by virtue of secondary liability and assessment notice or joint and several liability notice under Schedule 9 to FA 2021 | The date determined in accordance with Schedule 9 to FA 2021 as the date by which the amount must be paid”; |
(b)after item 16A insert—
| “16AA | Plastic packaging tax | Amount assessed under Schedule 10 to FA 2021 | The date by which the amount would have been required to be paid if it had been shown in the return”. |
Commencement Information
I1Sch. 15 para. 4 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 15 para. 4 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
5(1)In Schedule 11 to F(No.3)A 2010 (which prospectively amends Schedule 56 to FA 2009 (penalties for failure to make payments)), in paragraph 2—U.K.
(a)in sub-paragraph (13)(a), in the substituted text of item 23 in the Table in paragraph 1 of Schedule 56 to FA 2009, in columns 1 and 2, for “ or 11A ” substitute “, 11A or 11B”;
(b)in sub-paragraph (14)(a), in the substituted text of item 24 in the Table in paragraph 1 of Schedule 56 to FA 2009, for “ or 11A ” substitute “, 11A or 11B”.
(2)The amendments to Schedule 56 to FA 2009 made by Schedule 11 to F(No.3)A 2010 (including the amendments made by this paragraph) are taken to have come into force for the purposes of plastic packaging tax on the day on which paragraph 4 of this Schedule comes into force.
Commencement Information
I3Sch. 15 para. 5 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I4Sch. 15 para. 5 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4