SCHEDULE 2Climate change levy: reduced-rate supplies etc
Notifications and certificates
11
(1)
Paragraph 11 (exemption: supply not for burning in UK) is amended as follows.
(2)
In sub-paragraph (1)—
(a)
omit “has, before the supply is made, notified the supplier”, and
(b)
omit “that he” (in both places).
(3)
In sub-paragraph (3)—
(a)
omit “has, before the supply is made, notified the supplier that”, and
(b)
omit “he”.
12
(1)
Paragraph 101 (civil penalties: incorrect notifications etc) is amended as follows.
(2)
Omit sub-paragraph (1).
(3)
In sub-paragraph (2)—
(a)
after “paragraphs” insert “
11,
”
and
(b)
after “the certificate is” insert “
(or becomes)
”
.
(4)
In sub-paragraph (3)—
(a)
for “sub-paragraph (1) or (2)” substitute “
this paragraph
”
, and
(b)
omit “notification or”.
(5)
In sub-paragraph (4)—
(a)
for “notification or certificate” substitute “
certificate (or not revoking or varying it)
”
,
(b)
for “the person who gave it” substitute “
the person concerned
”
, and
(c)
for the words from “there is” to the end substitute “
the person has a reasonable excuse
”
.
(6)
In sub-paragraph (5)—
(a)
for “notification or certificate” substitute “
certificate (or not revoking or varying it)
”
, and
(b)
for “the giving of the notification or certificate” substitute “
that
”
.
(7)
The italic heading before paragraph 101 accordingly becomes “
Civil penalties: incorrect certificates
”
.