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SCHEDULES

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

Notifications and certificatesU.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.