SCHEDULE 2Alternative provision as to penalties in cases of disapplication of section 85(1) of the 2012 Act
Finance Act 2000 (c.17)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”.