# Income Tax Act 2007, Section 257PD: Penalties for fraudulent certificate or statement etc


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).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/257PD (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-257PD
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.