Finance Act 2002 (c. 23)

Part 5 U.K. Other taxes

Climate change levy U.K.

127 Climate change levy: incorrect certificates U.K.

(1) In Schedule 6 to the Finance Act 2000 (climate change levy), in sub-paragraph (2)(a) of paragraph 101 (civil penalties: incorrect notifications etc)—

(a) in sub-paragraph (ii) for “18 and 21, or” substitute “ 15, 18 and 21, ”;

(b) before the word “and” at the end of sub-paragraph (iii) insert— “, or

(iv) a reduced-rate supply (or reduced-rate supplies),”.

(2) This section applies in relation to certificates given in respect of any supplies made on or after 24th April 2002.