Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 10 U.K. Plastic packaging tax: recovery and overpayments

PART 2 U.K. Repayments

Time limit for assessments U.K.

14 U.K. An assessment under paragraph 11 or 12 may not be made more than 2 years after evidence of facts sufficient in the opinion of the Commissioners to justify making the assessment comes to their knowledge.

Commencement Information

I1 Sch. 10 para. 14 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 Sch. 10 para. 14 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4