Paragraph 5 Compulsory updates, corrections and payment of CCL due, exemption from CCL registrationF15I1

The recipient shall review the correctness of the supplier certificate no later than the earlier of—

That correctness shall be reviewed in relation to—

If—

that supplier certificate shall be regarded for the purposes of Part III of these Regulations and this Schedule as having as its implementation date the anniversary of its original implementation date (and sub-paragraphs (1) and (2) shall apply accordingly).

F1This sub-paragraph is subject to paragraph 16 (5 year renewal limit).

Sub-paragraphs (5) to (10) apply if the review demonstrates that the supplier certificate was incorrect.

If the supplier certificate was incorrect because the CCL relief percentage applied was too low, the recipient may act in accordance with paragraphs 6 to 10 (provision for tax credits) (subject to paragraph 11).

For the purposes of sub-paragraph (5), the benefit and extent of any relevant tax credit must be allocated to supplies in reverse chronological order (see paragraphs 6 to 10, tax credits for recipients, etc).

This means that supplies treated as taking place later have priority over supplies treated as taking place earlier.

Sub-paragraphs (8) to (9F) apply if (a) the supplier certificate was incorrect because the CCL relief percentage was too high, and (b) paragraphs 24(1B) and 24(3) F3, or paragraph F443B, of the Act (Deemed supply: change of circumstances etc or F5... F6reduced-rate supplies: deemed supply) apply accordingly in relation to supplies made on the basis of that certificate in that review period.

For the purposes of sub-paragraph (7), the extent to which the supplier certificate was incorrect must be allocated to supplies in reverse chronological order (about which see sub-paragraph (6)).Any supplies then deemed to be made under paragraph 24(3) F7or F843B(2) of the Act are treated as taking place at the time of the review in question under sub-paragraph (1).

But the Commissioners may exempt the recipient from any consequential requirement to be registered if the following conditions and requirements are satisfied (for registration, see paragraphs 24(3), 40 F9, F1043B(2)(a) and 53(1) of the Act).

First, the recipient must not otherwise be a registrable person (for registrable, see regulation 2(1)).

Secondly, the recipient must deliver a relevant written application to the Commissioners within 30 days starting from the day after compliance with sub-paragraph (1).

That application must include notification of the following—

Thirdly, the recipient must pay the CCL due on those supplies to the Commissioners no later than the 30th day after the one on which the approval decision is delivered.

If the Commissioners do not exempt the recipient but sub-paragraphs (9A), (9B) and (9C) are satisfied, the 30 days for notifying registrability starts on the day the refusal decision is delivered (for notifying registrability, see regulations 2(5) and 20(a) of the Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001).

Exemption from registration under sub-paragraph (9) applies only in relation to the consequential requirement mentioned there in relation to sub-paragraphs (7) and (8).Such exemption may be of limited duration and revoked by the Commissioners at any time.

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If the recipient does not review the accuracy of the supplier certificate in accordance with sub-paragraph (1), and the certificate was (or remains) incorrect, paragraph 101 of the Act shall apply accordingly (civil penalty for incorrect certification, etc. subject to reasonable excuse).

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