Paragraph 12 MiscellaneousI1

The recipient may deliver to the supplier a further certificate updating the information in the original supplier certificate in the light of actual or anticipated F1events.

The recipient must deliver to the supplier a further certificate updating the information in the original supplier certificate where the recipient’s entitlement to claim relief is affected by any change to the CCL relief formula.

The further certificate referred to in sub-paragraph (1A) must be delivered to the supplier no later than the date on which the recipient’s first annual review following the change in the CCL relief formula must be completed.

For the purpose of sub-paragraph (1B), “annual review” means the review required by paragraph 5(1) in relation to the original supplier certificate.

If the recipient is required to deliver a further certificate in accordance with sub-paragraph (1A) and fails to do so within the time limit specified in sub-paragraph (1B), paragraph 101 of the Act shall apply accordingly (civil penalties: incorrect certificates).

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The supplier shall then apply the CCL relief percentage to any supplies he makes to which the updated supplier certificate relates and may, for this purpose, rely on the relevant recipient’s relief percentage as updated.

Paragraphs 5 (compulsory updates) and 6 (recipient’s tax credits) have effect subject to any updates made by the recipient under this paragraph.

Any provision of these Regulations, including this Schedule, that applies to or in relation to a supplier certificate shall apply to or in relation to such a supplier certificate as updated under this paragraph.