Section of Act creating offence | General nature of offence | Mode of prosecution | Punishment | Daily default fine (where applicable) |
---|
6(3) | Company failing to deliver to registrar notice or other document, following alteration of its objects. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
[12(3B) | Person making false statement under section 12(3A) which he knows to be false or does not believe to be true | 1.On indictment
2.Summary
| 2 years or a fine; or both
6 months or the statutory maximum; or both]
|
18(3) | Company failing to register change in memorandum or articles. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
19(2) | Company failing to send to one of its members a copy of the memorandum or articles, when so required by the member. | Summary | One-fifth of the statutory maximum. |
20(2) | Where company’s memorandum altered, company issuing copy of the memorandum without the alteration. | Summary. | One-fifth of the statutory maximum for each occasion on which copies are so issued after the date of the alteration. |
28(5) | Company failing to change name on direction of Secretary of State. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
[30(5C) | Person making false statement under section 30(5A) which he knows to be false or does not believe to be true | 1.On indictment
2.Summary
| 2 years or a fine; or both
6 months or the statutory maximum; or both]
|
31(5) | Company altering its memorandum or articles, so ceasing to be exempt from having “limited” as part of its name. | Summary. | The statutory maximum. | One-tenth of the statutory maximum. |
31(6) | Company failing to change name, on Secretary of State’s direction, so as to have “limited” (or Welsh equivalent) at the end. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
Section of Act creating offence | General nature of offence | Mode of prosecution | Punishment | Daily default fine (where applicable) |
32(4) | Company failing to comply with Secretary of State’s direction to change its name, on grounds that the name is misleading. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
33 | Trading under misleading name (use of “public limited company” or Welsh equivalent when not so entitled); purporting to be a private company. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
3 4 | Trading or carrying on business with improper use of “limited” or “cyfyngedig”. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
[43(3B) | Person making false statement under section 43(3A) which he knows to be false or does not believe to be true | 1.On indictment
2.Summary
| 2 years or a fine; or both
6 months or the statutory maximum; or both]
|
[49(8B) | Person making false statement under section 49(8A) which he knows to be false or does not believe to be true | 1.On indictment
2.Summary
| 2 years or a fine; or both
6 months or the statutory maximum; or both]
|
54(10) | Public company failing to give notice, or copy of court order, to registrar, concerning application to re-register as private company. | Summary | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
56(4) | . . . | . . . | . . . |
61 | . . . | . . . | . . . | . . . |
64(5) | . . . | . . . | . . . | . . . |
70(1) | . . . | . . . | . . . | . . . |
78(1) | . . . | . . . | . . . | . . . |
80(9) | Directors exercising company’s power of allotment without the authority required by section 80(1). | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
Section of Act creating offence | General nature of offence | Mode of prosecution | Punishment | Daily default fine (where applicable) |
81(2) | . . . | . . . | . . . |
82(5) | . . . | . . . | . . . |
86(6) | . . . | . . . | . . . | . . . |
87(4) | . . . | . . . | . . . | . . . |
88(5) | Officer of company failing to deliver return of allotments, etc., to registrar. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. | One-tenth of the statutory maximum. |
95(6) | Knowingly or recklessly authorising or permitting misleading, false or deceptive material in statement by directors under section 95(5). | 1. On indictment. | 2 years or a fine; or both. |
| | 2. Summary. | 6 months or the statutory maximum; or both. |
97(4) | . . . | . . . | . . . | . . . |
110(2) | Making misleading, false or deceptive statement in connection with valuation under section 103 or 104. | 1. On indictment. | 2 years or a fine; or both. |
| | 2. Summary. | 6 months or the statutory maximum; or both. |
111(3) | Officer of company failing to deliver copy of asset valuation report to registrar. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. | One-tenth of the statutory maximum. |
Section of Act creating offence | General nature of offence | Mode of prosecution | Punishment | Daily default fine (where applicable) |
111(4) | Company failing to deliver to registrar copy of resolution under section 104(4), with respect to transfer of an asset as consideration for allotment. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
114 | Contravention of any of the provisions of sections 99 to 104, 106. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
117(7) | Company doing business or exercising borrowing powers contrary to section 117. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
[117(7A) | Person making false statement under section 117(3A) which he knows to be false or does not believe to be true] | [1.On indictment
2.Summary
| 2 years or a fine; or both
6 months or the statutory maximum; or both]
|
122(2) | Company failing to give notice to registrar of reorganisation of share capital. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
123(4) | Company failing to give notice to registrar of increase of share capital. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
127(5) | Company failing to forward to registrar copy of court order, when application made to cancel resolution varying shareholders’ rights. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
128(5) | Company failing to send to registrar statement or notice required by section 128 (particulars of shares carrying special rights). | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
129(4) | Company failing to deliver to registrar statement or notice required by section 129 (registration of newly created class rights). | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
141 | Officer of company concealing name of creditor entitled to object to reduction of capital, or wilfully misrepresenting nature or amount of debt or claim, etc. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
142(2) | Director authorising or permitting non-compliance with section 142 (requirement to convene company meeting to consider serious loss of capital). | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
Section of Act creating offence | General nature of offence | Mode of prosecution | Punishment | Daily default fine (where applicable) |
143(2) | Company acquiring its own shares in breach of section 143. | 1. On indictment. | In the case of the company, a fine. |
| | | In the case of an officer of the company who is in default, 2 years or a fine; or both. |
| | 2. Summary. | In the case of the company, the statutory maximum. |
| | | In the case of an officer of the company who is in default, 6 months or the statutory maximum; or both. |
149(2) | Company failing to cancel its own shares, acquired by itself, as required by section 146(2); or failing to apply for re-registration as private company as so required in the case there mentioned. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
151(3) | Company giving financial assistance towards acquisition of its own shares. | 1. On indictment. | Where the company is convicted, a fine. |
| | | Where an officer of the company is convicted, 2 years or a fine; or both. |
| | 2. Summary. | Where the company is convicted, the statutory maximum. |
| | | Where an officer of the company is convicted, 6 months or the statutory maximum; or both. |
156(6) | Company failing to register statutory declaratio n [ or statement] under section 155. | Summary. | The statutory maximum. | One-fiftieth of the statutory maximum. |
156(7) | Director making statutory declaration [ or statement] under section 155, without having reasonable grounds for opinion expressed in it. | 1. On indictment. | 2 years or a fine; or both. |
[162G | Contravention of any provision of sections 162A–162F (dealings by company in treasury shares, etc) | | |
| | | |
Section of Act creating offence | General nature of offence | Mode of prosecution | Punishment | Daily default fine (where applicable) |
169(6) | Default by company’s officer in delivering to registrar the return required by section 169 (disclosure by company of purchase of own shares). | 1. On indictment. | A fine. |
| | 2. Summary | The statutory maximum. | One-tenth of the statutory maximum. |
169(7) | Company failing to keep copy of contract, etc., at registered office; refusal of inspection to person demanding it. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
[169A(4) | Default by company’s officer in delivering to registrar the return required by section 169A (disclosure by company of cancellation or disposal of treasury shares) | | | One-tenth of the statutory maximum.] |
173(6) | Director making statutory declaration under section 173 without having reasonable grounds for the opinion expressed in the declaration. | 1. On indictment. | 2 years or a fine; or both. |
| | 2. Summary. | 6 months or the statutory maximum; or both. |
175(7) | Refusal of inspection of statutory declaration and auditors’ report under section 173, etc. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
176(4) | Company failing to give notice to registrar of application to court under section 176, or to register court order. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
183(6) | Company failing to send notice of refusal to register a transfer of shares or debentures. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
185(5) | Company default in compliance with section 185(1) (certificates to be made ready following allotment or transfer of shares, etc.). | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
189(1) | Offences of fraud and forgery in connection with share warrants in Scotland. | 1. On indictment. | 7 years or a fine; or both. |
| | 2. Summary. | 6 months or the statutory maximum; or both. |
189(2) | Unauthorised making of, or using or possessing apparatus for making, share warrants in Scotland. | 1. On indictment. | 7 years or a fine; or both. |
| | 2. Summary. | 6 months or the statutory maximum; or both. |
191(4) | Refusal of inspection or copy of register of debenture-holders, etc. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
Section of Act creating offence | General nature of offence | Mode of prosecution | Punishment | Daily default fine (where applicable) |
210(3) | Failure to discharge obligation of disclosure under Part VI; other forms of non-compliance with that Part. | 1. On indictment. | 2 years or a fine; or both. |
| | 2. Summary. | 6 months or the statutory maximum; or both. |
211(10) | Company failing to keep register of interests disclosed under Part VI; other contraventions of section 211. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
214(5) | Company failing to exercise powers under section 212, when so required by the members. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
215(8) | Company default in compliance with section 215 (company report of investigation of shareholdings on members’ requisition). | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
216(3) | Failure to comply with company notice under section 212; making false statement in response, etc. | 1. On indictment. | 2 years or a fine; or both. |
| | 2. Summary. | 6 months or the statutory maximum; or both. |
217(7) | Company failing to notify a person that he has been named as a shareholder; on removal of name from register, failing to alter associated index. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
218(3) | Improper removal of entry from register of interests disclosed; company failing to restore entry improperly removed. | Summary. | One-fifth of the statutory maximum. | For continued contravention of section 218(2) one-fiftieth of the statutory maximum. |
219(3) | Refusal of inspection of register or report under Part VI; failure to send copy when required. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
[221(5) or 222(4)] | Company failing to keep accounting records (liability of officers). | 1. On indictment. | 2 years or a fine; or both. |
| | 2. Summary. | 6 months or the statutory maximum; or both. |
[222(6)] | Officer of company failing to secure compliance with, or intentionally causing default under, section [222(5)] (preservation of accounting records for requisite number of years). | 1. On indictment. | 2 years or a fine; or both. |
| | 2. Summary. | 6 months or the statutory maximum; or both. |
[231(6)] | Company failing to annex to its annual return certain particulars required by Schedule 5 and not included in annual accounts. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
[232(4)] | Default by director or officer of a company in giving notice of matters relating to himself for purposes of [Schedule 6, Part I.] | Summary. | One-fifth of the statutory maximum. |
[233(5)] | [Approving defective accounts.] | [1. On indictment.] | [A fine.] |
| | [2. Summary.] | [The statutory maximum.] |
[233(6)] | Laying or delivery of unsigned balance sheet; circulating copies of balance sheet without signatures. | Summary. | One-fifth of the statutory maximum. |
[234(5)] | Non-compliance with [Part VII], as to directors’ report and its content; directors individually liable. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
[234A(4)] | [Laying, circulating or delivering directors’ report without required signature.] | [Summary.] | [One-fifth of the statutory maximum.] |
[234B(3) | Non-compliance with requirements as to preparation and content of directors’ remuneration report | Summary | One fifth of the statutory maximum. | |
234B(6) | Default in complying with section 234B(5) | Summary | One fifth of the statutory maximum.] | |
[236(4)] | [Laying, circulating or delivering auditors’ report without required signature.] | [Summary.] | [One-fifth of the statutory maximum.] |
[238(5)] | Failing to send [company’s annual accounts], directors’ report and auditors’ report to those entitled to receive them. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
[239(3)] | Company failing to supply copy of accounts [and reports] to shareholder on his demand. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
[240(5)] | [Failure to comply with requirements in connection with publication of accounts.] | Summary. | One-fifth of the statutory maximum. |
[241(2) or 242(2)] | Director [company’s annual accounts, directors’ report and auditors’ report] in default as regards duty to lay and deliver. | Summary. | The statutory maximum. | One-tenth of the statutory maximum. |
[241A(9) | Default in complying with the requirements of section 241A(3) and (4) | Summary | One fifth of the statutory maximum. | |
241A(10) | Failure to put resolution to vote of meeting | Summary | One fifth of the statutory maximum.] | |
[245(1)] | [Company’s individual accounts not in conformity with requirements of this Act; directors individually liable.] | [1. On indictment.] | [A fine.] |
| | [2. Summary.] | [The statutory maximum.] |
[245(2)] | [Holding company’s group accounts not in conformity with sections 229 and 230 and other requirements of this Act; directors individually liable.] | [1. On indictment.] | [A fine.] |
| | [2. Summary.] | [The statutory maximum.] |
[251(6)] | [Failure to comply with requirements in relation to summary financial statements.] | [Summary.] | [One-fifth of the statutory maximum.] |
[255(5)] | [Company or officer in default contravening section 255 as regards publication of abridged accounts.] | [Summary.] | [One-fifth of the statutory maximum.] |
[260(3)] | [Director of special category company failing to secure compliance with special disclosure provision.] | [1. On indictment.] | [A fine.] |
| | [2. Summary.] | [The statutory maximum.] |
287(3) | . . . |
288(4) | Default in complying with section 288 (keeping register of directors and secretaries, refusal of inspection). | Summary. | The statutory maximum. | One-tenth of the statutory maximum. |
291(5) | Acting as director of a company without having the requisite share qualification. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
294(3) | Director failing to give notice of his attaining retirement age; acting as director under appointment invalid due to his attaining it. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
295(7) | . . . | . . . | . . . |
Section of Act creating offence | General nature of offence | Mode of prosecution | Punishment | Daily default fine (where applicable) |
302(1) | . . . | . . . | . . . |
305(3) | Company default in complying with section 305 (directors’ names to appear on company correspondence, etc.). | Summary. | One-fifth of the statutory maximum. |
306(4) | Failure to state that liability of proposed director or manager is unlimited; failure to give notice of that fact to person accepting office. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
314(3) | Director failing to comply with section 314 (duty to disclose compensation payable on takeover, etc.); a person’s failure to include required particulars in a notice he has to give of such matters. | Summary. | One-fifth of the statutory maximum. |
317(7) | Director failing to disclose interest in contract. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
318(8) | Company default in complying with section 318(1) or (5) (directors’ service contracts to be open to inspection); 14 days’ default in complying with section 318(4) (notice to registrar as to where copies of contracts and memoranda are kept); refusal of inspection required under section 318(7). | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
[322B(4)] | [Terms of unwritten contract between sole member of a private company limited by shares or by guarantee and the company not set out in a written memorandum or recorded in minutes of a directors’ meeting] | [Summary] | [Level 5 on the standard scale.] | |
323(2) | Director dealing in options to buy or sell company’s listed shares or debentures. | 1. On indictment. | 2 years or a fine; or both. |
| | 2. Summary. | 6 months or the statutory maximum; or both. |
324(7) | Director failing to notify interest in company’s shares; making false statement in purported notification. | 1. On indictment. | 2 years or a fine; or both. |
| | 2. Summary. | 6 months or the statutory maximum; or both. |
Section of Act creating offence | General nature of offence | Mode of prosecution | Punishment | Daily default fine (where applicable) |
326(2), (3), (4), (5). | Various defaults in connection with company register of directors’ interests. | Summary. | One-fifth of the statutory maximum. | Except in the case of section 326(5), one-fiftieth of the statutory maximum. |
328(6) | Director failing to notify company that members of his family have, or have exercised, options to buy shares or debentures; making false statement in purported notification. | 1. On indictment. | 2 years or a fine; or both. |
| | 2. Summary. | 6 months or the statutory maximum; or both. |
329(3) | Company failing to notify [investment exchange] of acquisition of its securities by a director. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
342(1) | Director of relevant company authorising or permitting company to enter into transaction or arrangement, knowing or suspecting it to contravene section 330. | 1. On indictment. | 2 years or a fine; or both. |
| | 2. Summary. | 6 months or the statutory maximum; or both. |
342(2) | Relevant company entering into transaction or arrangement for a director in contravention of section 330. | 1. On indictment. | 2 years or a fine; or both. |
| | 2. Summary. | 6 months or the statutory maximum; or both. |
342(3) | Procuring a relevant company to enter into transaction or arrangement known to be contrary to section 330. | 1. On indictment. | 2 years or a fine; or both. |
| | 2. Summary. | 6 months or the statutory maximum; or both. |
343(8) | Company failing to maintain register of transactions, etc., made with and for directors and not disclosed in company accounts; failing to make register available at registered office or at company meeting. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
348(2) | Company failing to paint or affix name; failing to keep it painted or affixed. | Summary. | One-fifth of the statutory maximum. | In the case of failure to keep the name painted or affixed, one-fiftieth of the statutory maximum. |
349(2) | Company failing to have name on business correspondence, invoices, etc. | Summary. | One-fifth of the statutory maximum. |
Section of Act creating offence | General nature of offence | Mode of prosecution | Punishment | Daily default fine (where applicable) |
349(3) | Officer of company issuing business letter or document not bearing company’s name. | Summary. | One-fifth of the statutory maximum. |
349(4) | Officer of company signing cheque, bill of exchange, etc. on which company’s name not mentioned. | Summary. | One-fifth of the statutory maximum. |
350(1) | Company failing to have its name engraved on company seal. | Summary. | One-fifth of the statutory maximum. |
350(2) | Officer of company, etc., using company seal without name engraved on it. | Summary. | One-fifth of the statutory maximum. |
351(5)(a) | Company failing to comply with section 351(1) or (2) (matters to be stated on business correspondence, etc.). | Summary. | One-fifth of the statutory maximum. |
351(5)(b) | Officer or agent of company issuing, or authorising issue of, business document not complying with those subsections. | Summary. | One-fifth of the statutory maximum. |
351(5)(c) | Contravention of section 351(3) or (4) (information in English to be stated on Welsh company’s business correspondence, etc.). | Summary. | One-fifth of the statutory maximum. | For contravention of section 351(3), one-fiftieth of the statutory maximum. |
352(5) | Company default in complying with section 352 (requirement to keep register of members and their particulars). | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
[352A(3)] | [Company default in complying with section 352A (statement that company has only one member)] | [Summary] | [Level 2 on the standard scale.] | [One-tenth of level 2 on the standard scale.] |
353(4) | Company failing to send notice to registrar as to place where register of members is kept. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
354(4) | Company failing to keep index of members. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
356(5) | Refusal of inspection of members’ register; failure to send copy on requisition. | Summary. | One-fifth of the statutory maximum. |
Section of Act creating offence | General nature of offence | Mode of prosecution | Punishment | Daily default fine (where applicable) |
363 [(3)] | Company with share capital failing to make annual return. | Summary. | The statutory maximum. | One-tenth of the statutory maximum. |
364(4) | Company without share capital failing to complete and register annual return in due time. | Summary. | The statutory maximum. | One-tenth of the statutory maximum. |
365(3) | . . . | . . . | . . . | . . . |
366(4) | Company default in holding annual general meeting. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
367(3) | Company default in complying with Secretary of State’s direction to hold company meeting. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
367(5) | Company failing to register resolution that meeting held under section 367 is to be its annual general meeting. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
372(4) | Failure to give notice, to member entitled to vote at company meeting, that he may do so by proxy. | Summary. | One-fifth of the statutory maximum. |
372(6) | Officer of company authorising or permitting issue of irregular invitations to appoint proxies. | Summary. | One-fifth of the statutory maximum. |
376(7) | Officer of company in default as to circulation of members’ resolutions for company meeting. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
380(5) | Company failing to comply with section 380 (copies of certain resolutions etc. to be sent to registrar of companies). | Summary | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
Section of Act creating offence | General nature of offence | Mode of prosecution | Punishment | Daily default fine (where applicable) |
380(6) | Company failing to include copy of resolution to which section 380 applies in articles; failing to forward copy to member on request. | Summary. | One-fifth of the statutory maximum for each occasion on which copies are issued or, as the case may be, requested. |
[381B(2)] | [Director or secretary of company failing to notify auditors of proposed written resolution.] | [Summary.] | [Level 3 on the standard scale.] |
382(5) | Company failing to keep minutes of proceedings at company and board meetings, etc. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
[382B(2)] | [Failure of sole member to provide the company with a written record of decision] | [Summary] | [Level 2 on the standard scale.] | |
383(4) | Refusal of inspection of minutes of general meeting; failure to send copy of minutes on member’s request. | Summary. | One-fifth of the statutory maximum. |
384(5) | . . . | . . . | . . . | . . . |
386(2) | . . . | . . . | . . . | . . . |
[387(2)] | [Company failing to give Secretary of State notice of non-appointment of auditors.] | [Summary.] | [One-fifth of the statutory maximum.] | [One-fiftieth of the statutory maximum.] |
[389(10)] | [Person acting as company auditor knowing himself to be disqualified; failing to give notice vacating office when he becomes disqualified.] | [1. On indictment.] | [A fine.] |
| | [2. Summary.] | [The statutory maximum.] | [One-tenth of the statutory maximum.] |
[389A(2)] | [Officer of company making false, misleading or deceptive statement to auditors.] | [1. On indictment] | [2 years or a fine; or both.] |
| | [2. Summary.] | [6 months or the statutory maximum; or both] |
[389A(3)] | [Subsidiary undertaking or its auditor failing to give information to auditors of parent company.] | [Summary.] | [One-fifth of the statutory maximum.] |
[389A(4)] | [Parent company failing to obtain from subsidiary undertaking information for purposes of audit.] | [Summary.] | [One-fifth of the statutory maximum.] |
390(7) | . . . | . . . | . . . |
[391(2)] | [Failing to give notice to registrar of removal of auditor.] | [Summary.] | [One-fifth of the statutory maximum.] | [One-fiftieth of the statutory maximum.] |
391(4) | . . . | . . . | . . . |
Section of Act creating offence | General nature of offence | Mode of prosecution | Punishment | Daily default fine (where applicable) |
392(2) | . . . | . . . | . . . |
[392(3)] | [Company failing to forward notice of auditor’s resignation to registrar.] | [1. On indictment.] | [A fine.] |
| | [2. Summary.] | [The statutory maximum.] | [One-tenth of the statutory maximum.] |
[392A(5)] | [Directors failing to convene meeting requisitioned by resigning auditor.] | [1. On indictment.] | [A fine.] |
| | [2. Summary.] | [The statutory maximum.] |
393 | . . . | . . . | . . . |
[394A(1)] | [Person ceasing to hold office as auditor failing to deposit statement as to circumstances.] | [1. On indictment.] | [A fine.] |
| | [2. Summary.] | [The statutory maximum.] |
[394A(4)] | [Company failing to comply with requirements as to statement of person ceasing to hold office as auditor.] | [1. On indictment.] | [A fine.] |
| | [2. Summary.] | [The statutory maximum.] | [One-tenth of the statutory maximum.] |
399(3) | Company failing to send to registrar particulars of charge created by it, or of issue of debentures which requires registration. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. | One-tenth of the statutory maximum. |
400(4) | Company failing to send to registrar particulars of charge on property acquired. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. | One-tenth of the statutory maximum. |
402(3) | Authorising or permitting delivery of debenture or certificate of debenture stock, without endorsement on it of certificate of registration of charge. | Summary. | One-fifth of the statutory maximum. |
[ 403(2A) | Person making false statement under section 403(1A) which he knows to be false or does not believe to be true] | [1.On indictment
2.Summary
| 2 years or a fine; or both
6 months or the statutory maximum; or both]
|
405(4) | Failure to give notice to registrar of appointment of receiver or manager, or of his ceasing to act. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
407(3) | Authorisation or permitting omission from company register of charges. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
408(3) | Officer of company refusing inspection of charging instrument, or of register of charges. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
415(3) | Scottish company failing to send to registrar particulars of charge created by it, or of issue of debentures which requires registration. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. | One-tenth of the statutory maximum. |
Section of Act creating offence | General nature of offence | Mode of prosecution | Punishment | Daily default fine (where applicable) |
416(3) | Scottish company failing to send to registrar particulars of charge on property acquired by it. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. | One-tenth of the statutory maximum. |
[ 419(5A) | Person making false statement under section 419(1A) or (1B) which he knows to be false or does not believe to be true | 1.On indictment
2.Summary
| 2 years or a fine; or both
6 months or the statutory maximum; or both]
|
422(3) | Scottish company authorising or permitting omission from its register of charges. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
423(3) | Officer of Scottish company refusing inspection of charging instrument, or of register of charges. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
425(4) | Company failing to annex to memorandum court order sanctioning compromise or arrangement with creditors. | Summary. | One-fifth of the statutory maximum. |
426(6) | Company failing to comply with requirements of section 426 (information to members and creditors about compromise or arrangement.) | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
426(7) | Director or trustee for debenture holders failing to give notice to company of matters necessary for purposes of section 426. | Summary. | One-fifth of the statutory maximum. |
427(5) | Failure to deliver to registrar office copy of court order under section 427 (company reconstruction or amalgamation). | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
[429(6)] | [Offeror failing to send copy of notice or making statutory declaration knowing it to be false, etc.] | [1. On indictment.] | [2 years or a fine; or both.] |
| | [2. Summary.] | [6 months or the statutory maximum; or both.] | [One-fiftieth of the statutory maximum.] |
[430A(6)] | [Offeror failing to give notice of rights to minority shareholder.] | [1. On indictment.] | [A fine.] | [One-fiftieth of the statutory maximum.] |
| | [2. Summary.] | [The statutory maximum.] |
444(3) | Failing to give Secretary of State, when required to do so, information about interests in shares, etc.; giving false information. | 1. On indictment. | 2 years or a fine; or both. |
| | 2. Summary. | 6 months or the statutory maximum; or both. |
447(6) | Failure to comply with requirement to produce [documents] imposed by Secretary of State under section 447. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
[448(7)] | [Obstructing the exercise of any rights conferred by a warrant or failing to comply with a requirement imposed under subsection (3)(d).] | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
Section of Act creating offence | General nature of offence | Mode of prosecution | Punishment | Daily default fine (where applicable) |
449(2) | Wrongful disclosure of information or document obtained under section 447 or 448. | 1. On indictment. | 2 years or a fine; or both. |
| | 2. Summary. | 6 months or the statutory maximum; or both. |
450 | Destroying or mutilating company documents; falsifying such documents or making false entries; parting with such documents or altering them or making omissions. | 1. On indictment. | 7 years or a fine; or both. |
| | 2. Summary. | 6 months or the statutory maximum; or both. |
451 | Making false statement or explanation in purported compliance with section 447. | 1. On indictment. | 2 years or a fine; or both. |
| | 2. Summary. | 6 months or the statutory maximum; or both. |
455(1) | Exercising a right to dispose of, or vote in respect of, shares which are subject to restrictions under Part XV; failing to give notice in respect of shares so subject; entering into agreement void under section 454(2), (3). | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
455(2) | Issuing shares in contravention of restrictions of Part XV. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. |
458 | Being a party to carrying on company’s business with intent to defraud creditors, or for any fraudulent purpose. | 1. On indictment. | 7 years or a fine; or both. |
| | 2. Summary. | 6 months or the statutory maximum; or both. |
461(5) | Failure to register office copy of court order under Part XVII altering, or giving leave to alter, company’s memorandum. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
467(4),(5),469(2), 470(3), 478(5), 480(2), 481(7), 482(5), 489, 490, 493(2), 495(7), 496(6), 497(7), 498(4), 528(7), 568(3), 573(2), 577(4), 577(6), 583(2), 584(2), 585(3), 585(6)(7), 588(5), 594(2), 595(4), 595(7)(8), 600(2), 624(2), 624(5), 625—629, 634, 635, 637(2), 640(4), 641(2), 651(3), 697(1), 697(2), 703(1), 710(4) | . . . | . . . | . . . | . . . |
651(3) | Person obtaining court order to declare company’s dissolution void, then failing to register the order. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
[ 652E(1)] | [ Person breaching or failing to perform duty imposed by section 652B or 652C.] | [ 1. On indictment.]
| [ A fine.]
|
| | [ 2. Summary.]
| [ The statutory maximum.]
|
[ 652E(2)] | [ Person failing to perform duty imposed by section 652B(6) or 652(2) with intent to conceal the making of application under section 652A.] | [1. On indictment.]
| [ 7 years or a fine; or both .]
|
| | [ 2 . Summary.]
| [ 6 months or the statutory maximum; or both.]
|
[ 652F(1)] | [Person furnishing false or misleading information in connection with application under section 652A.] | [ 1. On indictment.]
| [ A fine.]
|
| | [ 2. Summary.]
| [ The statutory maximum.]
|
[ 652F(2)] | [ Person making false application under section 652A.] | [ 1. On indictment.]
| [ A fine.]
|
| | [ 2. Summary.]
| [ The statutory maximum.]
|
[685(6A) | Person making false statement under section 685(4A) which he knows to be false or does not believe to be true | 1.On indictment
2.Summary
| 2 years or a fine; or both
6 months or the statutory maximum; or both]
|
[686(3A) | Person making false statement under section 686(2A) which he knows to be false or does not believe to be true | 1.On indictment
2.Summary
| 2 years or a fine; or both
6 months or the statutory maximum; or both]
|
[691(4A) | Person making false statement under section 691(3A) which he knows to be false or does not believe to be true | 1.On indictment
2.Summary
| 2 years or a fine; or both
6 months or the statutory maximum; or both]
|
697(1) | Oversea company failing to comply with any of sections 691 to 693 or 696. | Summary. | For an offence which is not a continuing offence, one-fifth of the statutory maximum. |
| | | For an offence which is a continuing offence, one-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
Section of Act creating offence | General nature of offence | Mode of prosecution | Punishment | Daily default fine (where applicable) |
697(2) | Oversea company contravening section 694(6) (carrying on business under its corporate name after Secretary of State’s directions). | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. | One-tenth of the statutory maximum. |
[697(3)] | [Oversea Company failing to comply with Section 695A or Schedule 21A] | [Summary] | [For an offence which is not a continuing offence, one fifth of level 5 of the standard scale.] | |
| | | [For an offence which is a continuing offence one fifth of level 5 of the standard scale.] | [£100] |
703(1) | Oversea company failing to comply with [requirements as to accounts and reports]. | 1. On indictment. | A fine. |
| | 2. Summary. | The statutory maximum. | One-tenth of the statutory maximum. |
[703D(5)] | [Oversea company failing to deliver particulars of charge to registrar.] | [1. On indictment.] | [A fine.] |
| | [2.Summary] | [The statutory maximum.] | |
[703R(1)] | [Company failing to register winding up or commencement of insolvency proceedings etc.] | [1.On indictment.] | [A fine] | |
| | [2.Summary.] | [The statutory maximum.] | [£100] |
[703R(2).] | [Liquidator failing to register appointment, termination of winding up or striking-off of company.] | [1.On indictment.] | [A fine.] | |
| | [2.Summary] | [The statutory maximum.] | [£100] |
710(4) | . . . | . . . | . . . |
720(4) | Insurance company etc. failing to send twice-yearly statement in form of Schedule 23. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
722(3) | Company failing to comply with section 722(2), as regards the manner of keeping registers, minute books and accounting records. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
Sch. 14, Pt. II, para. 1(3) | Company failing to give notice of location of overseas branch register, etc. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
Sch. 14, Pt. II, para. 4(2) | Company failing to transmit to its registered office in Great Britain copies of entries in overseas branch register, or to keep a duplicate of overseas branch register. | Summary. | One-fifth of the statutory maximum. | One-fiftieth of the statutory maximum. |
[Sch. 21C, Pt.I, para. 7] | [Credit or financial institution failing to deliver accounting documents.] | [1.On indictment.] | [A fine.] | |
| | [2.Summary] | [The statutory maximum.] | [£100] |
[Sch. 21C, Pt.II, para. 15] | [Credit or financial institution failing to deliver accounts and reports.] | [1.On indictment.] | [A fine.] | |
| | [2.Summary] | [The statutory maximum.] | [£100] |
[Sch. 21D, Pt.I, para. 5] | [Company failing to deliver accounting documents.] | [1.On indictment.] | [A fine.] | |
| | [2.Summary] | [The statutory maximum.] | [£100] |
[Sch. 21D, Pt.I, para. 13] | [Company failing to deliver accounts and reports.] | [1.On indictment.] | [A fine.] | |
| | [2.Summary] | [The statutory maximum.] | [£100] |