# Finance Act 2021, Paragraph 1


(1) Schedule 41 to FA 2008 (penalties: failure to notify etc) is amended as follows.
(2) In the Table in paragraph 1, after the entries relating to insurance premium tax, insert—
“
Plastic packaging tax
Obligation under section 56 of FA 2021 (obligation to give notice of liability to be registered).
”
(3) In paragraph 7(9) (potential lost revenue), in the opening words, after “insurance premium tax,” insert “ plastic packaging tax , ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-15/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.