Section 257PD | Penalties for fraudulent certificate or statement etcFrom legislation.gov.uk16 September 2026PreviousNextThe social enterprise is liable to a penalty not exceeding £3,000 if—F1(a)it issues a compliance certificate, or provides a compliance statement, which is made fraudulently or negligently, orF1(b)it issues a compliance certificate in contravention of section 257PC(3) or (4).F1PreviousNext