{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-15/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-15/paragraph-8.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/15/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) Paragraph 16(1) of Schedule 41 to FA 2008 (penalties: failure to notify etc) has effect in its application to plastic packaging tax as if for “shall” there were substituted “ may ”.\n(2) The following provisions have effect in their application to plastic packaging tax as if in each case for “must” there were substituted “ may ”\n(a) paragraph 18(1) of Schedule 55 to FA 2009 (penalty for failure to make returns etc);\n(b) paragraph 11(1) of Schedule 56 to FA 2009 (penalty for failure to make payments on time).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 15 para. 8 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 15 para. 8 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/8",
    "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."
}