{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-257PD",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-257PD.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/257PD",
  "kind": "section",
  "number": "257PD",
  "heading": "Penalties for fraudulent certificate or statement etc",
  "text": "The social enterprise is liable to a penalty not exceeding £3,000 if—\n(a) it issues a compliance certificate, or provides a compliance statement, which is made fraudulently or negligently, or\n(b) it issues a compliance certificate in contravention of section 257PC(3) or (4).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/257PD",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}