# Finance Act 2021, Paragraph 4


In Schedule 56 to FA 2009, in the Table in paragraph 1 (penalty for failure to make payments on time)—
(a) after item 11A insert—
“
11AA
Plastic packaging tax
Amount payable under regulations under section 61 of FA 2021
The date determined by or under regulations under section 61 of FA 2021 as the date by which the amount must be paid
11AB
Plastic packaging tax
Amount payable by virtue of secondary liability and assessment notice or joint and several liability notice under Schedule 9 to FA 2021
The date determined in accordance with Schedule 9 to FA 2021 as the date by which the amount must be paid
”;
(b) after item 16A insert—
“
16AA
Plastic packaging tax
Amount assessed under Schedule 10 to FA 2021
The date by which the amount would have been required to be paid if it had been shown in the return
”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-15/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.