C1F1PART 5ASeed enterprise investment scheme
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1
Pt. 5A applied by Taxation of Chargeable Gains Act 1992 (c. 12), Sch. 5BB para. 8(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 5)
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).
Pt. 5A inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 1