Companies Act 2006

This adran has no associated Nodiadau Esboniadol

[F113(1)A person to whom a notice under section 790D or 790E is addressed commits an offence if the person—U.K.

(a)fails to comply with the notice, or

(b)in purported compliance with the notice—

(i)makes a statement that the person knows to be false in a material particular, or

(ii)recklessly makes a statement that is false in a material particular.

(2)Where the person is a legal entity, an offence is also committed by every officer of the entity who is in default.

(3)A person does not commit an offence under sub-paragraph (1)(a) (or sub-paragraph (2) as it applies in relation to that sub-paragraph) if the person proves that the requirement to give information was frivolous or vexatious.

(4)A person guilty of an offence under this paragraph is liable—

(a)on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both);

(b)on summary conviction—

(i)in England and Wales, to imprisonment for a term not exceeding twelve months or to a fine (or both);

(ii)in Scotland, to imprisonment for a term not exceeding twelve months or to a fine not exceeding the statutory maximum (or both);

(iii)in Northern Ireland, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum (or both).]

Textual Amendments

F1Schs. 1A, 1B inserted (26.5.2015 for specified purposes, 6.4.2016 in so far as not already in force) by Small Business, Enterprise and Employment Act 2015 (c. 26), s. 164(1), Sch. 3 para. 2; S.I. 2015/1329, reg. 3(a); S.I. 2015/2029, reg. 4(a)

Modifications etc. (not altering text)