- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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The Insolvency (Northern Ireland) Order 1989
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Rhagor o Adnoddau
Changes over time for: Section 174
Version Superseded: 04/01/2024
Alternative versions:
- 01/01/2006- Amendment
- 01/04/2013
Point in time - 04/01/2024- Amendment
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Point in time view as at 01/04/2013. This version of this provision has been superseded.
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Material omissions from statement relating to company's affairsN.I.
174.—(1) When a company is being wound up, whether by the High Court or voluntarily, any person who, being a past or present officer of the company, makes any material omission in any statement relating to the company's affairs shall be guilty of an offence.
(2 )F1 When a company has been ordered to be wound up by the High Court, or has passed a resolution for voluntary winding up, any person mentioned in paragraph (1) who, prior to the winding up, has made any material omission in any such statement shall be guilty of an offence.
(3) For the purposes of this Article, “officer” includes a shadow director.
(4) It is a defence for a person charged under this Article to prove that he had no intent to defraud.
F1mod. by SR 2004/307
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