Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 14 U.K. Plastic packaging tax: assessment of penalties under section 80

Interpretation U.K.

1 U.K. In this Schedule “penalty” means a penalty under section 80 (penalty for contravening relevant requirements).

Commencement Information

I1 Sch. 14 para. 1 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 Sch. 14 para. 1 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4