Section 257PD Penalties for fraudulent certificate or statement etcC1F1
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).
Annotations
Textual amendments
- F1
Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1
Modifications
- C1
Ss. 257PB-257PD applied (with modifications) by 1992 c. 12, Sch. 8B para. 8(1) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 12 para. 3)