(1)In Schedule 6 to the Finance Act 2000 (climate change levy), immediately before paragraph 142 insert—
“Invoices incorrectly showing levy due141A(1)This paragraph applies where—
(a)a person issues an invoice showing an amount as levy chargeable on a supply, and
(b)no levy is chargeable on the supply, or the amount chargeable is less than the amount shown.
(2)The person shall be liable to a penalty unless he satisfies the Commissioners or, on appeal, a tribunal that there is a reasonable excuse for the inclusion in the invoice of the false information.
(3)The amount of the penalty is £50 or, if more, the following amount—
(a)where no levy is chargeable, the amount shown as chargeable;
(b)where an amount of levy is chargeable, the difference between that amount and the amount shown as chargeable.
(4)It is irrelevant for the purposes of sub-paragraph (1) whether or not the supply shown on the invoice actually takes place or has taken place.
(5)A reference in this paragraph to an invoice is a reference to any kind of invoice (and not just a climate change levy accounting document).”.
(2)This section applies only in relation to invoices issued on or after the day on which this Act is passed.