{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-15/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-15/paragraph-4.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/15/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In Schedule 56 to FA 2009, in the Table in paragraph 1 (penalty for failure to make payments on time)—\n(a) after item 11A insert—\n“\n11AA\nPlastic packaging tax\nAmount payable under regulations under section 61 of FA 2021\nThe date determined by or under regulations under section 61 of FA 2021 as the date by which the amount must be paid\n11AB\nPlastic packaging tax\nAmount payable by virtue of secondary liability and assessment notice or joint and several liability notice under Schedule 9 to FA 2021\nThe date determined in accordance with Schedule 9 to FA 2021 as the date by which the amount must be paid\n”;\n(b) after item 16A insert—\n“\n16AA\nPlastic packaging tax\nAmount assessed under Schedule 10 to FA 2021\nThe date by which the amount would have been required to be paid if it had been shown in the return\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 15 para. 4 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 15 para. 4 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/15/paragraph/4",
    "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."
}