Part 5

Enterprise investment scheme
Chapter 5

Attribution of and claims for EIS relief

Claims: supporting documents

Penalties for fraudulent certificate or statement etc
207
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).