F1PART 5ASeed enterprise investment scheme
CHAPTER 5Attribution and claims for SEIS relief
Claims: supporting documents
257EFPenalties for fraudulent certificate or statement etc
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).