- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2010)
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Finance Act 2007
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2007 c. 11
- SCHEDULE 2
- Notifications and certificates
Pa Fersiwn
Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Notifications and certificates
Alternative versions:
- 19/07/2007- Amendment
- 06/04/2010
Point in time
Status:
Point in time view as at 06/04/2010.
Changes to legislation:
Finance Act 2007, Cross Heading: Notifications and certificates is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Notifications and certificatesU.K.
11(1)Paragraph 11 (exemption: supply not for burning in UK) is amended as follows.U.K.
(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.U.K.
(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 ”.
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