Paragraph 12
Paragraph 101 (civil penalties: incorrect notifications etc) is amended as follows.
Omit sub-paragraph (1).
In sub-paragraph (2)—
after “paragraphs” insert “ 11, ” and
after “the certificate is” insert “ (or becomes) ”.
In sub-paragraph (3)—
for “sub-paragraph (1) or (2)” substitute “ this paragraph ”, and
omit “notification or”.
In sub-paragraph (4)—
for “notification or certificate” substitute “ certificate (or not revoking or varying it) ”,
for “the person who gave it” substitute “ the person concerned ”, and
for the words from “there is” to the end substitute “ the person has a reasonable excuse ”.
In sub-paragraph (5)—
for “notification or certificate” substitute “ certificate (or not revoking or varying it) ”, and
for “the giving of the notification or certificate” substitute “ that ”.
The italic heading before paragraph 101 accordingly becomes “ Civil penalties: incorrect certificates ”.