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Paragraph 141A

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This paragraph applies where—

(a)

a person issues an invoice showing an amount as levy chargeable on a supply, and

(b)

no levy is chargeable on the supply, or the amount chargeable is less than the amount shown.

(2)

The person shall be liable to a penalty unless he satisfies the Commissioners or, on appeal, a tribunal that there is a reasonable excuse for the inclusion in the invoice of the false information.

(3)

The amount of the penalty is £50 or, if more, the following amount—

(a)

where no levy is chargeable, the amount shown as chargeable;

(b)

where an amount of levy is chargeable, the difference between that amount and the amount shown as chargeable.

(4)

It is irrelevant for the purposes of sub-paragraph (1) whether or not the supply shown on the invoice actually takes place or has taken place.

(5)

A reference in this paragraph to an invoice is a reference to any kind of invoice (and not just a climate change levy accounting document).

Notes on Schedule 6

Modifications

C1

Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3

C2

Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)

Notes on Invoices incorrectly showing levy due

Textual amendments

F1

Sch. 6 para. 141A inserted (24.7.2002 with application as mentioned in s. 128(2) of the amending Act) by 2002 c. 23, s. 128