11.—(1) Schedule 6 to the Finance Act 2000 (climate change levy) is amended as follows.
(2) In paragraph 92 (criminal offences: evasion)—
(a)in sub-paragraph (3)(a), for “the statutory maximum” substitute “£20,000”;
(b)in sub-paragraph (4), for “the statutory maximum” (in each place where it occurs) substitute “the amount of £20,000 mentioned in sub-paragraph (3)(a)”.
(3) In paragraph 93 (criminal offences: misstatements)—
(a)in sub-paragraph (3)(a), for “the statutory maximum” substitute “£20,000”;
(b)in sub-paragraph (4), for “the statutory maximum” substitute “the amount of £20,000 mentioned in sub-paragraph (3)(a)”.
(4) In paragraph 94 (criminal offences: conduct involving evasions or misstatements)—
(a)in sub-paragraph (3)(a), for “the statutory maximum” substitute “£20,000”;
(b)in sub-paragraph (4), for “the statutory maximum” (in each place where it occurs) substitute “the amount of £20,000 mentioned in sub-paragraph (3)(a)”.
(5) In paragraph 95 (criminal offences: preparations for evasion)—
(a)in sub-paragraph (2), for “level 5 on the standard scale” substitute “£20,000”;
(b)in sub-paragraph (3), for “level 5 on the standard scale” (in each place where it occurs) substitute “the amount of £20,000 mentioned in sub-paragraph (2)”.
(6) In paragraph 139 (security for levy), in sub-paragraph (5), for “level 5 on the standard scale” substitute “£20,000”.
Commencement Information
I1Sch. 2 para. 11 in force at 12.3.2015, see reg. 1(1)