# Finance Act 2007, Paragraph 12


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

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/2/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-2/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.