# Finance Act 2021, Paragraph 9


(1) An assessment under paragraph 2 or 3 may not be made after the end of the relevant period.
(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.
(3) Where an assessment under paragraph 2 or 3 is made in a case involving loss of plastic packaging tax—
(a) brought about deliberately by the person, or
(b) attributable to a failure by the person to comply with a requirement of section 55 or a requirement of regulations under section 58,
the relevant period is the period of 20 years from the act or omission to which the penalty relates.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/14/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-14/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.