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Legislation
Income Tax Act 2007

CHAPTER 6 Claims for relief

  • Section 257P Time for making claims for SI relief
  • Section 257PA Entitlement to claim
  • Section 257PB Compliance statements
  • Section 257PC Compliance certificates
  • Section 257PD Penalties for fraudulent certificate or statement etc
  • Section 257PE Power to amend Chapter
  1. Chapter 6 · Claims for relief
  2. Penalties for fraudulent certificate or statement etc

Section 257PD | Penalties for fraudulent certificate or statement etc

From legislation.gov.uk

The social enterprise 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 257PC(3) or (4).

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