3(1)Sub-paragraph (2) applies where—U.K.
(a)the Commissioners have made an assessment for an accounting period as a result of a person's failure to make a return for that period,
(b)the plastic packaging tax assessed has been paid but no proper return has been made for that period, and
(c)as a result of a failure to make a return for a later accounting period, the Commissioners make another assessment (“the later assessment”) under paragraph 2 in relation to the later period.
(2)The Commissioners may, if they consider it appropriate in light of the absence of a proper return for the earlier period, specify in the later assessment an amount of plastic packaging tax due that is greater than the amount that they would have considered to be appropriate had they had regard only to the later period.
Commencement Information
I1Sch. 10 para. 3 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 10 para. 3 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4