Legislation – Finance Act 2021

In Schedule 10 to F(No.3)A 2010 (which prospectively amends Schedule 55 to FA 2009 (penalties for failure to make returns etc)) in paragraph 7, in the inserted paragraph 13A(1), after “13A” insert “, 13B”.

(2)

The amendments to Schedule 55 to FA 2009 made by Schedule 10 to F(No.3)A 2010 (including the amendment made by sub-paragraph (1)) are taken to have come into force for the purposes of plastic packaging tax on the day on which this paragraph comes into force.

Failure to make payment on time

4

In Schedule 56 to FA 2009, in the Table in paragraph 1 (penalty for failure to make payments on time)—

(a)

after item 11A insert—

“11AA

Plastic packaging tax

Amount payable under regulations under section 61 of FA 2021

The date determined by or under regulations under section 61 of FA 2021 as the date by which the amount must be paid

11AB

Plastic packaging tax

Amount payable by virtue of secondary liability and assessment notice or joint and several liability notice under Schedule 9 to FA 2021

The date determined in accordance with Schedule 9 to FA 2021 as the date by which the amount must be paid”;

(b)

after item 16A insert—

“16AA

Plastic packaging tax

Amount assessed under Schedule 10 to FA 2021

The date by which the amount would have been required to be paid if it had been shown in the return”.

5 (1)

In Schedule 11 to F(No.3)A 2010 (which prospectively amends Schedule 56 to FA 2009 (penalties for failure to make payments)), in paragraph 2—

(a)

in sub-paragraph (13)(a), in the substituted text of item 23 in the Table in paragraph 1 of Schedule 56 to FA 2009, in columns 1 and 2, for “or 11A” substitute “, 11A or 11B”;

(b)

in sub-paragraph (14)(a), in the substituted text of item 24 in the Table in paragraph 1 of Schedule 56 to FA 2009, for “or 11A” substitute “, 11A or 11B”.

(2)

The amendments to Schedule 56 to FA 2009 made by Schedule 11 to F(No.3)A 2010 (including the amendments made by this paragraph) are taken to have come into force for the purposes of plastic packaging tax on the day on which paragraph 4 of this Schedule comes into force.

Errors in documents

6

In Schedule 24 to FA 2007 (penalties for errors), in the Table in paragraph 1, after the entry relating to the statement under section 1(1)(a) of the Petroleum Revenue Tax Act 1980, insert—

“Plastic packaging tax

Return under regulations under section 61 of FA 2021.”

Failure to disclose tax avoidance schemes

7

In Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance schemes: indirect taxes), in paragraph 2(1), after “landfill tax” insert—

“plastic packaging tax”.

Modifications

8 (1)

Paragraph 16(1) of Schedule 41 to FA 2008 (penalties: failure to notify etc) has effect in its application to plastic packaging tax as if for “shall” there were substituted “may”.

(2)

The following provisions have effect in their application to plastic packaging tax as if in each case for “must” there were substituted “may”—

(a)

paragraph 18(1) of Schedule 55 to FA 2009 (penalty for failure to make returns etc);

(b)

paragraph 11(1) of Schedule 56 to FA 2009 (penalty for failure to make payments on time).

PART 2Miscellaneous

Provisional collection of plastic packaging tax

9

In section 1(1) of the Provisional Collection of Taxes Act 1968 (temporary statutory effect of House of Commons resolutions affecting income tax etc) after “digital services tax,” insert “plastic packaging tax,”.

Isle of Man

10

In section 1(1) of the Isle of Man Act 1979 (common duties), at the end insert “;

(g)

plastic packaging tax chargeable under the law of the United Kingdom or the Isle of Man.”

HMRC powers to obtain information etc

11 (1)

Schedule 36 to FA 2008 (powers to obtain information etc) is amended as follows.

(2)

In the Table in paragraph 61A (involved third parties), after item 12 insert—

“13

A person involved (in any capacity) in the production, or importation to or exportation from the United Kingdom, of packaging components (within the meaning of section 48 of FA 2021) or in connected activities

Documents relating to matters in which the person is or has been involved

Plastic packaging tax

14

A person involved (in any capacity) in the purchase or sale of plastic packaging components (within the meaning of section 48 of FA 2021) or of goods packaged in such components

Documents relating to matters in which the person is or has been involved

Plastic packaging tax”

(3)

In paragraph 63(1) (meaning of “tax”), after paragraph (i) insert—

“(iza)

plastic packaging tax,”.

Interest

12

In Schedule 53 to FA 2009 (late payment interest) after paragraph 11C insert—

“Plastic packaging tax due from unregistered persons

11D

(1)

This paragraph applies where an amount of plastic packaging tax is due from a person (P) in respect of a period during which P meets the liability condition but was not registered.

(2)

The late payment interest start date in respect of the amount is the date which would have been the late payment interest date in respect of that amount if P had been registered when P first became liable to be registered.

(3)

For the purposes of this paragraph P meets the “liability condition” at a particular time if—

(a)

at the end of the preceding month, the condition in section 55(2)(b) of FA 2021 (liability to register) is met in relation to P, or

(b)

at that time, the condition in section 55(2)(a) of that Act is met in relation to P.”

Serial tax avoidance

13

In Schedule 18 to FA 2016 (serial tax avoidance), in paragraph 4(2), after “landfill tax” insert—

“plastic packaging tax”.

“11AA	Plastic packaging tax	Amount payable under regulations under section 61 of FA 2021	The date determined by or under regulations under section 61 of FA 2021 as the date by which the amount must be paid
11AB	Plastic packaging tax	Amount payable by virtue of secondary liability and assessment notice or joint and several liability notice under Schedule 9 to FA 2021	The date determined in accordance with Schedule 9 to FA 2021 as the date by which the amount must be paid”;

“13	A person involved (in any capacity) in the production, or importation to or exportation from the United Kingdom, of packaging components (within the meaning of section 48 of FA 2021) or in connected activities	Documents relating to matters in which the person is or has been involved	Plastic packaging tax
14	A person involved (in any capacity) in the purchase or sale of plastic packaging components (within the meaning of section 48 of FA 2021) or of goods packaged in such components	Documents relating to matters in which the person is or has been involved	Plastic packaging tax”