Income Tax Act 2007

207Penalties for fraudulent certificate or statement etcU.K.
This section has no associated Explanatory Notes

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 204(3) or (4).