{
  "url": "https://openlegislation.uk/finance-act-2002/section-127",
  "json_url": "https://openlegislation.uk/finance-act-2002/section-127.json",
  "legislation": "ukpga/2002/23",
  "legislation_title": "Finance Act 2002",
  "legislation_url": "https://openlegislation.uk/finance-act-2002",
  "path": "section/127",
  "kind": "section",
  "number": "127",
  "heading": "Climate change levy: incorrect certificates",
  "text": "(1) In Schedule 6 to the Finance Act 2000 (climate change levy), in sub-paragraph (2)(a) of paragraph 101 (civil penalties: incorrect notifications etc)—\n(a) in sub-paragraph (ii) for “18 and 21, or” substitute “ 15, 18 and 21, ”;\n(b) before the word “and” at the end of sub-paragraph (iii) insert—\n“, or\n(iv) a reduced-rate supply (or reduced-rate supplies),”.\n(2) This section applies in relation to certificates given in respect of any supplies made on or after 24th April 2002.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/23/section/127",
    "retrieved_at": "2026-10-29T09:19:27.148984+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}