SCHEDULES
SCHEDULE 15Plastic packaging tax: amendments of other legislation
PART 1Penalties
Failure to notify etc
1I1I2
1
Schedule 41 to FA 2008 (penalties: failure to notify etc) is amended as follows.
2
In the Table in paragraph 1, after the entries relating to insurance premium tax, insert—
Plastic packaging tax
Obligation under section 56 of FA 2021 (obligation to give notice of liability to be registered).
3
In paragraph 7(9) (potential lost revenue), in the opening words, after “insurance premium tax,” insert “
plastic packaging tax ,
”
.