# Finance Act 2000, Paragraph 44


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 paragraph 41(3) or (4) (no certificate to be issued without Inland Revenue approval).

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/44 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.