128 Climate change levy: invoices incorrectly showing levy due
Finance Act 2002 (2002 c 23) | Legislation

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,

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