Paragraph 2 I1I2
(1)
Schedule 55 to FA 2009 (penalty for failure to make returns etc) is amended as follows.
(2)
In paragraph 1(4), in the definition of “penalty date” for “13A” substitute “ 13B ”.
(3)
In the table in paragraph 1, after item 13A insert—
“
13B Plastic packaging tax Return under regulations under section 61 of FA 2021 ”.
Annotations
Commencement
- I1
Sch. 15 para. 2 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
- I2
Sch. 15 para. 2 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4