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Finance Act 2002
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127 Climate change levy: incorrect certificatesU.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.
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