Part 5

Other taxes

Climate change levy

Climate change levy: incorrect certificates
127
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.