# Finance Act 2002, Section 127: Climate change levy: incorrect certificates


(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)—
(a) in sub-paragraph (ii) for “18 and 21, or” substitute “ 15, 18 and 21, ”;
(b) before the word “and” at the end of sub-paragraph (iii) insert—
“, or
(iv) a reduced-rate supply (or reduced-rate supplies),”.
(2) This section applies in relation to certificates given in respect of any supplies made on or after 24th April 2002.

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Source: https://www.legislation.gov.uk/ukpga/2002/23/section/127 (the official version)
Page: https://openlegislation.uk/finance-act-2002/section-127
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.