Section 338 | Penalties for failure to make payments of plastic packaging tax on time

(1)Schedule 56 to FA 2009 (penalty for failure to make payments on time) is amended as follows—

(a)in paragraph 3(1), after sub-paragraph (a) insert—

(aza)a payment of tax falling within items 11AA or 11AB in the Table,

;

(b)in paragraph 8A(1), for “and 11A to” substitute “, 11A and 11B to”.

(2)The amendments made by this section have effect in relation to amounts of plastic packaging tax payable in respect of accounting periods commencing on or after 1 April 2023.