101(1)Where—U.K.
(a)a person gives a notification for the purposes of paragraph 11 in relation to any supply (or supplies) of a taxable commodity (or taxable commodities), and
(b)the notification is incorrect,
the person shall be liable to a penalty.
(2)Where—
(a)a person gives, in relation to any supply (or supplies) of a taxable commodity (or taxable commodities) being made to him, to the supplier a certificate that the supply (or supplies) is (or are) to any extent—
(i)for domestic or charity use,
(ii)exempt under any of paragraphs 12, 13, 14, [F115, 18[F2, 18A] and 21,]
(iii)a half-rate supply (or half-rate supplies)[F3, or
(iv)a reduced-rate supply (or reduced-rate supplies),]
and
(b)the certificate is incorrect,
the person shall be liable to a penalty.
(3)The amount of the penalty to which a person is liable under sub-paragraph (1) or (2) shall be equal to 105 per cent. of the difference between—
(a)the amount of levy (which may be nil) that would have been chargeable on the supply (or supplies) if the notification or certificate had been correct, and
(b)the amount of levy actually chargeable.
(4)The giving of a notification or certificate shall not give rise to a penalty under this paragraph if the person who gave it satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for his having given it.
(5)Where by reason of giving a notification or certificate—
(a)a person is convicted of an offence (whether under this Act or otherwise), or
(b)a person is assessed to a penalty under paragraph 98,
that person shall not by reason of the giving of the notification or certificate be liable also to a penalty under this paragraph.
Textual Amendments
F1Words in Sch. 6 para. 101(2)(a)(ii) substituted (24.7.2002 with application as mentioned in s. 127(2) of the amending Act) by 2002 c. 23, s. 127(1)(a)(2)
F2Word in Sch. 6 para. 101(2)(a)(ii) inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 188(2)(b)
F3 Sch. 6 para. 101(2)(a)(iv) and word preceding it inserted (24.7.2002 with application as mentioned in s. 127(2) of the amending Act) by 2002 c. 23, s. 127(1)(b)(2)