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Legislation
Income Tax Act 2007

Crossheading Claims: supporting documents

  • Section 204 Compliance certificates
  • Section 205 Compliance statements
  • Section 206 Appeal against refusal to authorise compliance certificate
  • Section 207 Penalties for fraudulent certificate or statement etc
  1. Claims: supporting documents
  2. Penalties for fraudulent certificate or statement etc

Section 207 | Penalties for fraudulent certificate or statement etc

From legislation.gov.uk

The issuing company is liable to a penalty not exceeding £3,000 if—

(a)it issues a compliance certificate, or provides a compliance statement, which is made fraudulently or negligently, or

(b)it issues a compliance certificate in contravention of section 204(3) or (4).

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