Companies Act 2006, Section 1224B is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)A person who discloses information in contravention of section 1224A (restrictions on disclosure) is guilty of an offence, unless—
(a)he did not know, and had no reason to suspect, that the information had been provided as mentioned in section 1224A(1), or
(b)he took all reasonable steps and exercised all due diligence to avoid the commission of the offence.
(2)A person guilty of an offence under this section 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 Scotland, to imprisonment for a term not exceeding 12 months or to a fine not exceeding the statutory maximum, or to both;
(ii)in England and Wales or Northern Ireland, to imprisonment for a term not exceeding three months or to a fine not exceeding the statutory maximum, or to both.]
Textual Amendments
F1Ss. 1224A, 1224B inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 8(1) (with reg. 8(3))
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