Legislation – Finance Act 2021
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SCHEDULE 14Plastic packaging tax: assessment of penalties under section 80
Interpretation
1
In this Schedule “penalty” means a penalty under section 80 (penalty for contravening relevant requirements).
Assessment etc of penalty
2
Where a person is liable to a penalty, the Commissioners—
(a)
may assess the amount of that penalty, and
(b)
where such an assessment is made, must notify the person of that amount.
3
(1)
Sub-paragraph (2) applies where—
(a)
the Commissioners have made an assessment of a penalty, and
(b)
it appears to the Commissioners that the amount which ought to have been assessed exceeds the amount that has already been assessed.
(2)
The Commissioners—
(a)
may make a supplementary assessment of the amount of the penalty, and
(b)
where such an assessment is made, must notify the person of that amount.
Further provision about assessments under paragraphs 2 and 3
4
(1)
An amount assessed and notified to a person under paragraph 2 or 3 is recoverable on the basis that it is an amount of plastic packaging tax due from that person.
(2)
But sub-paragraph (1) does not apply if, or to the extent that, the assessment has been withdrawn or reduced.
5
The fact that an act or omission giving rise to a penalty has ceased before an assessment is made under paragraph 2 or 3 does not affect the power of the Commissioners to make such an assessment.
6
(1)
Sub-paragraph (2) applies where—
(a)
the Commissioners assess a person to an amount due by way of a penalty under paragraph 2 or 3, and
(b)
the person is also assessed under Schedule 10 for an accounting period to which the act or omission attracting the penalty is referable.
(2)
The assessments under paragraph 2 or 3 and Schedule 10 may be combined and notified to the person as one assessment.
(3)
A notice of a combined assessment under sub-paragraph (2) must separately identify the penalty being assessed.
Assessment etc of daily penalties
7
(1)
Where an assessment is made under paragraph 2 or 3 to an amount of a penalty to which any person is liable, the notification of that amount must specify a time, not later than the end of the day of the giving of the notification, to which the amount of any daily penalty is calculated.
(2)
For the purposes of sub-paragraph (1) “daily penalty” means a penalty imposed under section 80(1)(b).
(3)
If further penalties accrue in respect of a continuing failure after that date, a further assessment or further assessments may be made under paragraph 2 or 3 in respect of the amounts so accruing.
8
(1)
Sub-paragraph (2) applies where—
(a)
an assessment to a penalty is made specifying a date for the purposes of paragraph 7(1) above, and
(b)
the failure in question is remedied within such period as may for the purposes of this sub-paragraph have been notified by the Commissioners to the person liable for the penalty.
(2)
The failure is to be deemed for the purposes of any further liability to a penalty to have been remedied on the specified date.
Time limits for assessments
9
(1)
An assessment under paragraph 2 or 3 may not be made after the end of the relevant period.
(2)
Except in a case within sub-paragraph (3) the relevant period is the period of 4 years from the act or omission to which the penalty relates.
(3)
Where an assessment under paragraph 2 or 3 is made in a case involving loss of plastic packaging tax—
(a)
brought about deliberately by the person, or
(b)
attributable to a failure by the person to comply with a requirement of section 55 or a requirement of regulations under section 58,
the relevant period is the period of 20 years from the act or omission to which the penalty relates.
(4)
In sub-paragraph (3) the reference to a loss brought about by a person includes a reference to a loss brought about by another person acting on behalf of that person.