{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-14/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-14/paragraph-9.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/14/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) An assessment under paragraph 2 or 3 may not be made after the end of the relevant period.\n(2) Except in a case within sub-paragraph (3) the relevant period is the period of 4 years from the act or omission to which the penalty relates.\n(3) Where an assessment under paragraph 2 or 3 is made in a case involving loss of plastic packaging tax—\n(a) brought about deliberately by the person, or\n(b) attributable to a failure by the person to comply with a requirement of section 55 or a requirement of regulations under section 58,\nthe relevant period is the period of 20 years from the act or omission to which the penalty relates.\n(4) In sub-paragraph (3) the reference to a loss brought about by a person includes a reference to a loss brought about by another person acting on behalf of that person.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 14 para. 9 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 14 para. 9 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/14/paragraph/9",
    "retrieved_at": "2026-10-29T08:58:11.025653+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}