# Finance Act 2021, Paragraph 2


(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
”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-15/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.