11(1)Paragraph 11 (exemption: supply not for burning in UK) is amended as follows.U.K.
(2)In sub-paragraph (1)—
(a)omit “has, before the supply is made, notified the supplier”, and
(b)omit “that he” (in both places).
(3)In sub-paragraph (3)—
(a)omit “has, before the supply is made, notified the supplier that”, and
(b)omit “he”.
12(1)Paragraph 101 (civil penalties: incorrect notifications etc) is amended as follows.U.K.
(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 ”.