Section 257EF Penalties for fraudulent certificate or statement etcF1
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 257EC(3) or (4).
Annotations
Textual amendments
- F1
Pt. 5A inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 1
Notes on Part 5A
Modifications
- C1
Pt. 5A applied by Taxation of Chargeable Gains Act 1992 (c. 12), Sch. 5BB para. 8(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 5)