# Finance Act 2021, Paragraph 8


(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 ”.
(2) The following provisions have effect in their application to plastic packaging tax as if in each case for “must” there were substituted “ may ”
(a) paragraph 18(1) of Schedule 55 to FA 2009 (penalty for failure to make returns etc);
(b) paragraph 11(1) of Schedule 56 to FA 2009 (penalty for failure to make payments on time).

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-15/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.