SCHEDULES
SCHEDULE 2Climate change levy: reduced-rate supplies etc
Notifications and certificates
12
1
Paragraph 101 (civil penalties: incorrect notifications etc) is amended as follows.
2
Omit sub-paragraph (1).
3
In sub-paragraph (2)—
a
after “paragraphs” insert “
11,
”
and
b
after “the certificate is” insert “
(or becomes)
”
.
4
In sub-paragraph (3)—
a
for “sub-paragraph (1) or (2)” substitute “
this paragraph
”
, and
b
omit “notification or”.
5
In sub-paragraph (4)—
a
for “notification or certificate” substitute “
certificate (or not revoking or varying it)
”
,
b
for “the person who gave it” substitute “
the person concerned
”
, and
c
for the words from “there is” to the end substitute “
the person has a reasonable excuse
”
.
6
In sub-paragraph (5)—
a
for “notification or certificate” substitute “
certificate (or not revoking or varying it)
”
, and
b
for “the giving of the notification or certificate” substitute “
that
”
.
7
The italic heading before paragraph 101 accordingly becomes “
Civil penalties: incorrect certificates
”
.