{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-101",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-101.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/6/paragraph/101",
  "kind": "paragraph",
  "number": "101",
  "heading": null,
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) Where—\n(a) a person gives, in relation to any supply (or supplies) of a taxable commodity (or taxable commodities) being made to him, to the supplier a certificate that the supply (or supplies) is (or are) to any extent—\n(i) for domestic or charity use,\n(ii) exempt under any of paragraphs 11, 12, 12A, 13, 14, 15, 18 ... and 21,... or\n(iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(iiia) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(iv) a reduced-rate supply (or reduced-rate supplies),\nand\n(b) the certificate is (or becomes) incorrect,\nthe person shall be liable to a penalty.\n(3) The amount of the penalty to which a person is liable under this paragraph shall be equal to 105 per cent. of the difference between—\n(a) the amount of levy (which may be nil) that would have been chargeable on the supply (or supplies) if the ... certificate had been correct, and\n(b) the amount of levy actually chargeable.\n(4) The giving of a certificate (or not revoking or varying it) shall not give rise to a penalty under this paragraph if the person concerned satisfies the Commissioners or, on appeal, an appeal tribunal that the person has a reasonable excuse.\n(5) Where by reason of giving a certificate (or not revoking or varying it) —\n(a) a person is convicted of an offence (whether under this Act or otherwise), or\n(b) a person is assessed to a penalty under paragraph 98,\nthat person shall not by reason of that be liable also to a penalty under this paragraph.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 6 para. 101(1) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(2), Sch. 27 Pt. 1(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 6 para. 101(2) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(3)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Sch. 6 para. 101(2)(a)(ii) inserted (with effect in accordance with Sch. 20 para. 10(2)(3) of the amending Act) by Finance Act 2014 (c. 26), Sch. 20 paras. 7(a), 10(1)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 6 para. 101(2)(a)(ii) substituted (24.7.2002 with application as mentioned in s. 127(2) of the amending Act) by 2002 c. 23, s. 127(1)(a)(2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in Sch. 6 para. 101(2)(a)(ii) omitted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 30 para. 14(a)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in Sch. 6 para. 101(2)(a) omitted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 30 para. 14(b)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in Sch. 6 para. 101(2)(a) inserted (with effect in accordance with Sch. 20 para. 10(2)(3) of the amending Act) by Finance Act 2014 (c. 26), Sch. 20 paras. 7(b), 10(1)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Sch. 6 para. 101(2)(a)(iii) repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(14)(b)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4))"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Sch. 6 para. 101(2)(a)(iiia) omitted (with effect in accordance with Sch. 20 para. 10(2)(3) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 7(c), 10(1)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Sch. 6 para. 101(2)(a)(iv) and word preceding it inserted (24.7.2002 with application as mentioned in s. 127(2) of the amending Act) by 2002 c. 23, s. 127(1)(b)(2)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in Sch. 6 para. 101(2) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(3)(b)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in Sch. 6 para. 101(3) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(4)(a)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in Sch. 6 para. 101(3) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(4)(b), Sch. 27 Pt. 1(2)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in Sch. 6 para. 101(4) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(5)(a)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in Sch. 6 para. 101(4) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(5)(b)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in Sch. 6 para. 101(4) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(5)(c)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in Sch. 6 para. 101(5) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(6)(a)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Word in Sch. 6 para. 101(5) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(6)(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "word omitted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "omitted",
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      "affecting_title": "Finance Act 2012"
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  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/101",
    "retrieved_at": "2026-10-29T09:21:00.128981+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}