Statute
Section 257EF — Income Tax Act 2007: Penalties for fraudulent certificate or statement etc
Text of the provision Official document
Penalties for fraudulent certificate or statement etc 257EF 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).
Official source: legislation.gov.uk
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