# Finance Act 2002, Section 128: Climate change levy: invoices incorrectly showing levy due


(1) In Schedule 6 to the Finance Act 2000 (climate change levy), immediately before paragraph 142 insert—
“Invoices incorrectly showing levy due
141A (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).”.
(2) This section applies only in relation to invoices issued on or after the day on which this Act is passed.

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Source: https://www.legislation.gov.uk/ukpga/2002/23/section/128 (the official version)
Page: https://openlegislation.uk/finance-act-2002/section-128
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.