Companies (Audit, Investigations and Community Enterprise) Act 2004

5 (1) A person commits an offence if in purported compliance with a requirement under paragraph 1 to provide information, the person— E+W+S

(a) provides information which the person knows to be false in a material particular, or

(b) recklessly provides information which is false in a material particular,

F1 ....

[F2 (1A) A prosecution for an offence under sub-paragraph (1) may be instituted—

(a) in England and Wales, only with the consent of the Director of Public Prosecutions;

(b) in Northern Ireland, only with the consent of the Director of Public Prosecutions for Northern Ireland.]

(2) A person guilty of an offence under sub-paragraph (1) is liable—

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

(b) on summary conviction in England and Wales, to imprisonment for a term not exceeding [F3 the general limit in a magistrates’ court] or a fine of an amount not exceeding the statutory maximum or to both, and

(c) on summary conviction in Scotland [F4 or Northern Ireland], to imprisonment for a term not exceeding six months or a fine of an amount not exceeding the statutory maximum or to both.

(3) In relation to an offence committed before [F5 2 May 2022], sub-paragraph (2)(b) has effect as if for “[F6 the general limit in a magistrates’ court]” there were substituted “[F7 six months]”.

Textual Amendments

F1 Words in Sch. 7 para. 5(1) omitted (6.4.2007) by virtue of The Companies Act 2006 (Commencement No. 2, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/1093), art. 1(3), Sch. 4 para. 26(3) (with art. 11(1))

F2 Sch. 7 para. 5(1A) inserted (6.4.2007) by The Companies Act 2006 (Commencement No. 2, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/1093), art. 1(3), Sch. 4 para. 26(3) (with art. 11(1))

F3 Words in Sch. 7 para. 5(2)(b) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1 table

F4 Words in Sch. 7 para. 5(2)(c) inserted (6.4.2007) by The Companies Act 2006 (Commencement No. 2, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/1093), art. 1(3), Sch. 4 para. 26(4) (with art. 11(1))

F5 Words in Sch. 7 para. 5(3) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1

F6 Words in Sch. 7 para. 5(3) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1 table

F7 Words in Sch. 7 para. 5(3) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 12(4)

Commencement Information

I1 Sch. 7 para. 5 in force at 1.7.2005 by S.I. 2004/3322, art. 2(3), Sch. 3