SCHEDULES
C1C2SCHEDULE 6 Climate change levy
Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)
Part XIII Miscellaneous and supplementary
F1Invoices incorrectly showing levy due
Sch. 6 para. 141A inserted (24.7.2002 with application as mentioned in s. 128(2) of the amending Act) by 2002 c. 23, s. 128
141A
1
This paragraph applies where—
a
a person issues an invoice showing an amount as levy chargeable on a supply, and
b
no levy is chargeable on the supply, or the amount chargeable is less than the amount shown.
2
The person shall be liable to a penalty unless he satisfies the Commissioners or, on appeal, a tribunal that there is a reasonable excuse for the inclusion in the invoice of the false information.
3
The amount of the penalty is £50 or, if more, the following amount—
a
where no levy is chargeable, the amount shown as chargeable;
b
where an amount of levy is chargeable, the difference between that amount and the amount shown as chargeable.
4
It is irrelevant for the purposes of sub-paragraph (1) whether or not the supply shown on the invoice actually takes place or has taken place.
5
A reference in this paragraph to an invoice is a reference to any kind of invoice (and not just a climate change levy accounting document).
Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3