Part 5Other taxes

Climate change levy

127Climate change levy: incorrect certificates

(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.