# Finance Act 2000, Paragraph 101

Extent: E+W+S+N.I.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Where—
(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—
(i) for domestic or charity use,
(ii) exempt under any of paragraphs 11, 12, 12A, 13, 14, 15, 18 ... and 21,... or
(iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(iiia) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(iv) a reduced-rate supply (or reduced-rate supplies),
and
(b) the certificate is (or becomes) incorrect,
the person shall be liable to a penalty.
(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—
(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
(b) the amount of levy actually chargeable.
(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.
(5) Where by reason of giving a certificate (or not revoking or varying it) —
(a) a person is convicted of an offence (whether under this Act or otherwise), or
(b) a person is assessed to a penalty under paragraph 98,
that person shall not by reason of that be liable also to a penalty under this paragraph.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/101 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-101
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.