{
  "url": "https://openlegislation.uk/finance-act-2002/section-128",
  "json_url": "https://openlegislation.uk/finance-act-2002/section-128.json",
  "legislation": "ukpga/2002/23",
  "legislation_title": "Finance Act 2002",
  "legislation_url": "https://openlegislation.uk/finance-act-2002",
  "path": "section/128",
  "kind": "section",
  "number": "128",
  "heading": "Climate change levy: invoices incorrectly showing levy due",
  "text": "(1) In Schedule 6 to the Finance Act 2000 (climate change levy), immediately before paragraph 142 insert—\n“Invoices incorrectly showing levy due\n141A (1) This paragraph applies where—\n(a) a person issues an invoice showing an amount as levy chargeable on a supply, and\n(b) no levy is chargeable on the supply, or the amount chargeable is less than the amount shown.\n(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.\n(3) The amount of the penalty is £50 or, if more, the following amount—\n(a) where no levy is chargeable, the amount shown as chargeable;\n(b) where an amount of levy is chargeable, the difference between that amount and the amount shown as chargeable.\n(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.\n(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).”.\n(2) This section applies only in relation to invoices issued on or after the day on which this Act is passed.",
  "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/128",
    "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."
  }
}