In Schedule 6 to the Finance Act 2000 (climate change levy), immediately before paragraph 142 insert—

“Invoices incorrectly showing levy due

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).”.