Finance Act 2007 (c. 11)

SCHEDULES

Valid from 19/07/2007

SCHEDULE 2 U.K. Climate change levy: reduced-rate supplies etc

Notifications and certificates U.K.

12 (1) Paragraph 101 (civil penalties: incorrect notifications etc) is amended as follows. U.K.

(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 ”.