Companies Act 1985

Section 730.

F1 SCHEDULE 24 E+W+S Punishment of Offences Under this Act

Textual Amendments

F1 Schs. 20-25 repealed (prosp.) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16 and the repeal being partly in force, as to which see individual provisions

Modifications etc. (not altering text)

C1 Sch. 24 applied (with modifications) (6.4.2001) by S.I. 2001/1090, reg. 4, Sch. 2 Pt. I

C2 Sch. 24 extended (with modifications) by S.I. 1989/638, regs. 18, 21, Sch. 4 para. 22

C3 Sch. 24 : the existing entries for provisions in Part VII (ss. 221-262) are amended and reordered by Companies Act 1989 (c. 40, SIF 27), s. 23, Sch. 10 para. 24(2)(3

F2 Note:. . .

Textual Amendments

F2 Sch. 24 Note repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt. XIV Group 2

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.
[F3 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.
[F4 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 [F5 etc.] when not so entitled); purporting to be a private company.	Summary.	One-fifth of the statutory maximum.	One-fiftieth of the statutory maximum.
34	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.
[F6 34A	Trading with improper use of “community interest company” etc.	Trading with improper use of “community interest company” etc.	Level 3 on the standard scale	One-tenth of level 3 on the standard scale.]
[F7 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]
[F8 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)	. . . F9	. . . F9	. . . F9
61	. . . F9	. . . F9	. . . F9	. . . F9
64(5)	. . . F9	. . . F9	. . . F9	. . . F9
70(1)	. . . F9	. . . F9	. . . F9	. . . F9
78(1)	. . . F9	. . . F9	. . . F9	. . . F9
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)	. . . F9	. . . F9	. . . F9
82(5)	. . . F9	. . . F9	. . . F9
86(6)	. . . F9	. . . F9	. . . F9	. . . F9
87(4)	. . . F9	. . . F9	. . . F9	. . . F9
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)	. . . F9	. . . F9	. . . F9	. . . F9
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)	F10 . . .	F10 . . .	F10 . . .
		F10 . . .	F10 . . .
117(7A)	F10 . . .	F10 . . .	F10 . . .
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 [F11 or statement] under section 155.	Summary.	The statutory maximum.	One-fiftieth of the statutory maximum.
156(7)	Director making statutory declaration [F11 or statement] under section 155, without having reasonable grounds for opinion expressed in it.	1. On indictment.	2 years or a fine; or both.
[F12 162G	Contravention of any provision of sections 162A–162F (dealings by company in treasury shares, etc)	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)
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.
[F13 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)	1. On indictment 2. Summary	A fine The statutory maximum	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)	F10 . . .	F10 . . .	F10 . . .	F10 . . .
185(5)	F10 . . .	F10 . . .	F10 . . .	F10 . . .
189(1)	F10 . . .	F10 . . .	F10 . . .
		F10 . . .	F10 . . .
189(2)	F10 . . .	F10 . . .	F10 . . .
		F10 . . .	F10 . . .
191(4)	F10 . . .	F10 . . .	F10 . . .	F10 . . .
Section of Act creating offence	General nature of offence	Mode of prosecution	Punishment	Daily default fine (where applicable)
210(3)	F14 . . .	F14 . . .	F14 . . .
		F14 . . .	F14 . . .
211(10)	F14 . . .	F14 . . .	F14 . . .	F14 . . .
214(5)	F14 . . .	F14 . . .	F14 . . .
		F14 . . .	F14 . . .
215(8)	F14 . . .	F14 . . .	F14 . . .
		F14 . . .	F14 . . .
216(3)	F14 . . .	F14 . . .	F14 . . .
		F14 . . .	F14 . . .
217(7)	F14 . . .	F14 . . .	F14 . . .	F14 . . .
218(3)	F14 . . .	F14 . . .	F14 . . .	F14 . . .
219(3)	F14 . . .	F14 . . .	F14 . . .	F14 . . .
[F15 221(5) or 222(4)]	F10 . . .	F10 . . .	F10 . . .
		F10 . . .	F10 . . .
[F15 222(6)]	F10 . . .	F10 . . .	F10 . . .
		F10 . . .	F10 . . .
[F15 231(6)]	F10 . . .	F10 . . .	F10 . . .	F10 . . .
[F15 232(4)]	F10 . . .	F10 . . .	F10 . . .
[F16 233(5)]	F10 . . .	F10 . . .	F10 . . .
		F10 . . .	F10 . . .
[F15 233(6)]	F10 . . .	F10 . . .	F10 . . .
[F15 234(5)]	F10 . . .	F10 . . .	F10 . . .
		F10 . . .	F10 . . .
[F17 234ZA(6)]	F18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	F18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	F18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	F18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F19 234A(4)]	F10 . . .	F10 . . .	F10 . . .
234AA(5)	F20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	F20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	F20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
234AB(4)	F20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	F20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	F20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
234B(3)	F10 . . .	F10 . . .	F10 . . .
234B(6)	F10 . . .	F10 . . .	F10 . . .
[F19 236(4)]	F10 . . .	F10 . . .	F10 . . .
[F15 238(5)]	F10 . . .	F10 . . .	F10 . . .
		F10 . . .	F10 . . .
[F15 239(3)]	F10 . . .	F10 . . .	F10 . . .	F10 . . .
[F15 240(5)]	F21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	F21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	F21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F15 241(2) or 242(2)]	F10 . . .	F10 . . .	F10 . . .	F10 . . .
[F22 241A(9)	F10 . . .	F10 . . .	F10 . . .
241A(10)	F10 . . .	F10 . . .	F10 . . . ]
[F23 245(1)]	F10 . . .	F10 . . .	F10 . . .
		F10 . . .	F10 . . .
[F23 245(2)]	F10 . . .	F10 . . .	F10 . . .
		F10 . . .	F10 . . .
[F24 245E(3)	F10 . . .	F10 . . .	F10 . . .	F10 . . .
245G(7)]	F10 . . .	F10 . . .	F10 . . .	F10 . . .
[F19 251(6)]	F10 . . .	F10 . . .	F10 . . .
[F25 255(5)]	F10 . . .	F10 . . .	F10 . . .
[F25 260(3)]	[F25 Director of special category company failing to secure compliance with special disclosure provision.]	[F25 1. On indictment.]	[F25 A fine.]
		[F25 2. Summary.]	[F25 The statutory maximum.]
287(3)	. . . F26
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)	. . . F27	. . . F27	. . . F27
Section of Act creating offence	General nature of offence	Mode of prosecution	Punishment	Daily default fine (where applicable)
302(1)	. . . F27	. . . F27	. . . F27
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)	F28 . . .	F28 . . .	F28 . . .
317(7)	Director failing to disclose interest in contract.	1. On indictment.	A fine.
		2. Summary.	The statutory maximum.
318(8)	F28 . . .	F28 . . .	F28 . . .	F28 . . .
[F29 322B(4)]	F28 . . .	F28 . . .	F28 . . .
323(2)	F28 . . .	F28 . . .	F28 . . .
		F28 . . .	F28 . . .
324(7)	F28 . . .	F28 . . .	F28 . . .
		F28 . . .	F28 . . .
Section of Act creating offence	General nature of offence	Mode of prosecution	Punishment	Daily default fine (where applicable)
326(2), (3), (4), (5).	F28 . . .	F28 . . .	F28 . . .	F28 . . .
328(6)	F28 . . .	F28 . . .	F28 . . .
		F28 . . .	F28 . . .
329(3)	F28 . . .	F28 . . .	F28 . . .	F28 . . .
342(1)	F28 . . .	F28 . . .	F28 . . .
		F28 . . .	F28 . . .
342(2)	F28 . . .	F28 . . .	F28 . . .
		F28 . . .	F28 . . .
342(3)	F28 . . .	F28 . . .	F28 . . .
		F28 . . .	F28 . . .
343(8)	F28 . . .	F28 . . .	F28 . . .
		F28 . . .	F28 . . .
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 [F30 or causing appearance of website in which company's name not mentioned] .	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.
[F31 351(5)(ba)	Officer or agent of company causing appearance of website not complying with section 351(1) or (2)	Summary	Level 3 on the standard scale]
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.
[F32 352A(3)]	[F32 Company default in complying with section 352A (statement that company has only one member)]	[F32 Summary]	[F32 Level 2 on the standard scale.]	[F32 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)	F28 . . .	F28 . . .	F28 . . .
Section of Act creating offence	General nature of offence	Mode of prosecution	Punishment	Daily default fine (where applicable)
363 [F33 (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)	. . . F34	. . . F34	. . . F34	. . . F34
366(4)	F28 . . .	F28 . . .	F28 . . .
		F28 . . .	F28 . . .
367(3)	F28 . . .	F28 . . .	F28 . . .
		F28 . . .	F28 . . .
367(5)	F28 . . .	F28 . . .	F28 . . .	F28 . . .
372(4)	F28 . . .	F28 . . .	F28 . . .
372(6)	F28 . . .	F28 . . .	F28 . . .
376(7)	F28 . . .	F28 . . .	F28 . . .
		F28 . . .	F28 . . .
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.
[F35 381B(2)]	F28 . . .	F28 . . .	F28 . . .
382(5)	F28 . . .	F28 . . .	F28 . . .	F28 . . .
[F36 382B(2)]	F28 . . .	F28 . . .	F28 . . .
383(4)	F28 . . .	F28 . . .	F28 . . .
384(5)	. . . F37	. . . F37	. . . F37	. . . F37
386(2)	. . . F38	. . . F38	. . . F38	. . . F38
[F39 387(2)]	F10 . . .	F10 . . .	F10 . . .	F10 . . .
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.
389B(1)	F10 . . .	F10 . . .	F10 . . .	F10 . . .
389B(2)	F10 . . .	F10 . . .	F10 . . .	F10 . . .
389B(4)	F10 . . .	F10 . . .	F10 . . .	F10 . . .
390(7)	. . . F40	. . . F40	. . . F40
391(2)	F10 . . .	F10 . . .	F10 . . .	F10 . . .
391(4)	. . . F41	. . . F41	. . . F41
Section of Act creating offence	General nature of offence	Mode of prosecution	Punishment	Daily default fine (where applicable)
392(2)	. . . F42	. . . F42	. . . F42
[F43 392(3)]	F10 . . .	F10 . . .	F10 . . .
		F10 . . .	F10 . . .	F10 . . .
[F43 392A(5)]	F10 . . .	F10 . . .	F10 . . .
		F10 . . .	F10 . . .
393	. . . F44	. . . F44	. . . F44
[F45 394A(1)]	F10 . . .	F10 . . .	F10 . . .
		F10 . . .	F10 . . .
[F45 394A(4)]	F10 . . .	F10 . . .	F10 . . .
		F10 . . .	F10 . . .	F10 . . .
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.
[F46 403(2A)	Person making false statement under section 403(1A) which he knows to be false or does not believe to be true]	[F46 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.
[F47 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)	F10 . . .	F10 . . .	F10 . . .
426(6)	F10 . . .	F10 . . .	F10 . . .
		F10 . . .	F10 . . .
426(7)	F10 . . .	F10 . . .	F10 . . .
427(5)	F10 . . .	F10 . . .	F10 . . .	F10 . . .
[F48 429(6)]	F49 . . .	F49 . . .	F49 . . .
		F49 . . .	F49 . . .	F49 . . .
[F48 430A(6)]	F49 . . .	F49 . . .	F49 . . .	F49 . . .
		F49 . . .	F49 . . .
444(3)	F49 . . .	F49 . . .	F49 . . .
		F49 . . .	F49 . . .
447(6)	F50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	F50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	F50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
		F50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	F50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F51 448(7)]	F49 . . .	F49 . . .	F49 . . .
		F49 . . .	F49 . . .
Section of Act creating offence	General nature of offence	Mode of prosecution	Punishment	Daily default fine (where applicable)
[F52 449(6)]	F49 . . .	F49 . . .	F49 . . .	F49 . . .
450	F49 . . .	F49 . . .	F49 . . .
		F49 . . .	F49 . . .
[F53 451]	F49 . . .	F49 . . .	F49 . . .	F49 . . .
[F54 453A(5)]	F49 . . .	F49 . . .	F49 . . .	F49 . . .
455(1)	F49 . . .	F49 . . .	F49 . . .
		F49 . . .	F49 . . .
455(2)	F49 . . .	F49 . . .	F49 . . .
		F49 . . .	F49 . . .
458	F49 . . .	F49 . . .	F49 . . .
		F49 . . .	F49 . . .
461(5)	F49 . . .	F49 . . .	F49 . . .	F49 . . .
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)	. . . F55	. . . F55	. . . F55	. . . F55
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.
[F56 652E(1)]	[F56 Person breaching or failing to perform duty imposed by section 652B or 652C.]	[F56 1. On indictment.]	[F56 A fine.]
		[F56 2. Summary.]	[F56 The statutory maximum.]
[F56 652E(2)]	[F56 Person failing to perform duty imposed by section 652B(6) or 652(2) with intent to conceal the making of application under section 652A.]	[F56 1. On indictment.]	[F56 7 years or a fine; or both .]
		[F56 2 . Summary.]	[F56 6 months or the statutory maximum; or both.]
[F57 652F(1)]	[Person furnishing false or misleading informationin connectionwith applicationunder section 652A.]	[F57 1. On indictment.]	[F57 A fine.]
		[ 2. Summary.]	[F57 The statutory maximum.]
[F57 652F(2)]	[F57 Person making false application under section 652A.]	[F57 1. On indictment.]	[F57 A fine.]
		[F57 2. Summary.]	[F57 The statutory maximum.]
[F58 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]
[F59 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]
[F60 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.
[F61 697(3)]	[F61 Oversea Company failing to comply with Section 695A or Schedule 21A]	[F61 Summary]	[F61 For an offence which is not a continuing offence, one fifth of level 5 of the standard scale.]
			[F61 For an offence which is a continuing offence one fifth of level 5 of the standard scale.]	[F61 £100]
703(1)	Oversea company failing to comply with [F62 requirements as to accounts and reports].	1. On indictment.	A fine.
		2. Summary.	The statutory maximum.	One-tenth of the statutory maximum.
[F61 703R(1)]	[F61 Company failing to register winding up or commencement of insolvency proceedings etc.]	[F61 1.On indictment.]	[F61 A fine]
		[F61 2.Summary.]	[F61 The statutory maximum.]	[£100]
[F61 703R(2).]	[F61 Liquidator failing to register appointment, termination of winding up or striking-off of company.]	[F61 1.On indictment.]	[F61 A fine.]
		[F61 2.Summary]	[F61 The statutory maximum.]	[F61 £100]
710(4)	. . . F55	. . . F55	. . . F55
720(4)	F49 . . .	F49 . . .	F49 . . .	F49 . . .
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.
[F61 Sch. 21C, Pt.I, para. 7]	[F61 Credit or financial institution failing to deliver accounting documents.]	[F61 1.On indictment.]	[F61 A fine.]
		[F61 2.Summary]	[F61 The statutory maximum.]	[F61 £100]
[F61 Sch. 21C, Pt.II, para. 15]	[F61 Credit or financial institution failing to deliver accounts and reports.]	[F61 1.On indictment.]	[F61 A fine.]
		[F61 2.Summary]	[F61 The statutory maximum.]	[F61 £100]
[F61 Sch. 21D, Pt.I, para. 5]	[F61 Company failing to deliver accounting documents.]	[F61 1.On indictment.]	[F61 A fine.]
		[F61 2.Summary]	[F61 The statutory maximum.]	[F61 £100]
[F61 Sch. 21D, Pt.I, para. 13]	[F61 Company failing to deliver accounts and reports.]	[F61 1.On indictment.]	[F61 A fine.]
		[F61 2.Summary]	[F61 The statutory maximum.]	[F61 £100]

Textual Amendments

F3 Sch. 24: entry relating to s. 12(3B) inserted (22.12.2000) by S.I. 2000/3373, art. 31(6)(a)

F4 Sch. 24: entry relating to s. 30(5C) inserted (22.12.2000) by S.I. 2000/3373, art. 31(6)(a)

F5 Sch. 24: word in entry inserted (1.7.2005) by Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27), ss. 33, 65, Sch. 6 para. 9(2); S.I. 2004/3322, art. 2(3), Sch. 3 (subject to arts. 3-13)

F6 Sch. 24: entry inserted (1.7.2005) by Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27), ss. 33, 65, Sch. 6 para. 9(3); S.I. 2004/3322, art. 2(3), Sch. 3 (subject to arts. 3-13)

F7 Sch. 24: entry relating to s. 43(3B) inserted (22.12.2000) by S.I. 2000/3373, art. 31(6)(a)

F8 Sch. 24: entry relating to s. 49(8B) inserted (22.12.2000) by S.I. 2000/3373, art. 31(6)(a)

F9 Sch. 24 : the entries relating to sections 56(4), 61, 64(5), 70(1), 78(1), 81(2), 82(5), 86(6), 87(4) and 97(4) repealed (29.4.1988 except as mentioned in S.I. 1988/740, art. 2, Sch.) by Financial Services Act 1986 (c. 60, SIF 69), s. 212(3), Sch. 17 Pt. I

F10 Sch. 24: the entries relating to sections specified in Sch. 2 Pt. 1 of the commencing S.I. repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)

F11 Sch. 24: words in entries relating to s. 156(6)(7) inserted (22.12.2000) by S.I. 2000/3373, art. 31(6)(b)

F12 Sch. 24 entry inserted (1.12.2003) by The Companies (Acquisition of Own Shares)(Treasury Shares) Regulations 2003 (S.I. 2003/1116), reg. 4, {Sch. para. 33}

F13 Sch. 24 entry inserted (1.12.2003) by The Companies (Acquisition of Own Shares)(Treasury Shares) Regulations 2003 (S.I. 2003/1116), reg. 4, {Sch. para. 33}

F14 Sch. 24: the entries relating to sections specified in Sch. 2 Pt. 1 of the commencing S.I. repealed (1.10.2007) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/2194, art. 8, Sch. 2 Pt. 1 (with art. 12)

F15 Words substituted (subject to the transitional and savings provisions mentioned in S.I. 1990/355, arts. 6–9, Sch. 3 para. 2) by Companies Act 1989 (c. 40, SIF 27), s. 23, Sch. 10 para. 24(2)

F16 Entry inserted (subject to the transitional and savings provisions in S.I. 1990/2569, art. 6) by Companies Act 1989 (c. 40, SIF 27), s. 23, Sch. 10 para. 24(3)

F17 Sch. 24: entry inserted (6.4.2005) by Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27), ss. 25, 65, Sch. 2 para. 10(2) (subject to s. 25(2)(3)); S.I. 2004/3322, art. 2(2), Sch. 2 (subject to arts. 3-13)

F18 Sch. 24: entry repealed (prosp.) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16 and repeal "relating to s. 234ZA(7)" commenced (6.4.2008) by virtue of S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)

F19 Entry inserted (subject to the transitional and savings provisions mentioned in S.I. 1990/355, arts. 6–9) by Companies Act 1989 (c. 40, SIF 27), s. 23, Sch. 10 para. 24(3)

F20 Sch. 24: entry repealed (12.1.2006) by The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005 (S.I. 2005/3442), art. 2(2)(a), Sch. 1 para. 18

F21 Sch. 24: entry relating to "s. 240(6)" repealed (6.4.2008) by virtue of Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1

F22 Sch. 24: entries inserted (1.8.2002) by The Directors' Remuneration Report Regulations 2002 (S.I. 2002/1986), reg. 10(14)(b)

F23 Entry repealed (subject to the transitional and savings provisions in S.I. 1990/2569, art. 6) by Companies Act 1989 (c. 40, SIF 27), ss. 23, 212, 213(2), Sch. 10 para. 24(2), Sch. 24

F24 Sch. 24: entries inserted (6.4.2005) by Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27), ss. 25, 65, Sch. 2 para. 10(3) (subject to s. 25(2)(3)); S.I. 2004/3322, art. 2(2), Sch. 2 (subject to arts. 3-13)

F25 Entry repealed (subject to the transitional and savings provisions mentioned in S.I. 1990/355, arts. 5–9) by Companies Act 1989 (c. 40, SIF 27), s. 23, Sch. 10 para. 24(2), Sch. 24

F26 Sch. 24 : entry repealed by Companies Act 1989 (c. 40, SIF 27), ss. 212, 213(2), Sch. 24 (subject to the transitional and savings provisions in S.I. 1990/355, arts. 5, 12)

F27 Sch. 24 : entries repealed by Company Directors Disqualification Act 1986 (c. 46, SIF 27), s. 23(2), Sch. 4

F28 Sch. 24: the entries relating to sections specified in Sch. 2 Pt. 1 of the commencing S.I. repealed (1.10.2007) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/2194, art. 8, Sch. 2 Pt. 1 (with art. 12)

F29 Sch. 24: entry inserted (15.7.1992) by S.I. 1992/1699, reg. 2, Sch. para. 3(3).

F30 Sch. 24: words in table inserted (1.1.2007) by The Companies (Registrar, Languages and Trading Disclosures) Regulations 2006 (S.I. 2006/3429), reg. 6, Sch. 1 para. 4(a)

F31 Sch. 24: entry inserted (1.1.2007) by The Companies (Registrar, Languages and Trading Disclosures) Regulations 2006 (S.I. 2006/3429), reg. 6, Sch. 1 para. 4(b)

F32 Sch. 24: entry inserted (15.7.1992) by S.I. 1992/1699, reg. 2, Sch. para. 4(2).

F33 Figure substituted by Companies Act 1989 (c. 40, SIF 27), ss. 139(3), 213(2) (subject to transitional and saving provisions in S.I. 1990/1707, arts. 4 and 5)

F34 Sch. 24 : entry repealed by Companies Act 1989 (c. 40, SIF 27), ss. 212, 213(2), 215(2), Sch. 24 (subject to the transitional and savings provisions mentioned in S.I. 1990/1707, arts. 4, 5)

F35 Sch. 24: entry 381B(2) inserted (19.6.1996) by S.I. 1996/1471, art. 3(2)(c) (with art. 3(3))

F36 Sch. 24: entry inserted (15.7.1992) by S.I. 1992/1699, reg. 2, Sch. para. 6(2).

F37 Sch. 24 : entry repealed by Companies Act 1989 (c. 40, SIF 27), ss. 212, 213(2), Sch. 24 (subject to the transitional and savings provisions in S.I. 1990/355, art. 5)

F38 Sch. 24 : entry repealed by Companies Act 1989 (c. 40, SIF 27), ss. 212, 213(2), Sch. 24 (subject to the transitional and savings provisions in S.I. 1990/355, art. 5

F39 Sch. 24 : entry inserted by Companies Act 1989 (c. 40, SIF 27), ss. 119(2), 213(2) (subject to transitional and saving provisions in S.I. 1990/355, arts. 4, 10, Sch. 4)

F40 Sch. 24 : entry repealed by Companies Act 1989 (c. 40, SIF 27), ss. 212, 213(2), Sch. 24 (subject to the transitional and savings provisions in S.I. 1990/355, art. 5)

F41 Sch. 24 : entry repealed by Companies Act 1989 (c. 40, SIF 27), ss. 212, 213(2), Sch. 24 (subject to the transitional and savings provisions in S.I. 1990/355, art. 5)

F42 Sch. 24 : entry repealed by Companies Act 1989 (c. 40, SIF 27), ss. 212, 213(2), Sch. 24 (subject to the transitional and savings provisions in S.I. 1990/355, art. 5)

F43 Sch. 24 : entry inserted by Companies Act 1989 (c. 40, SIF 27), ss. 122(2) 213(2) (subject to transitional and savings provisions in S.I. 1990/355, arts. 4, 10, Sch. 4)

F44 Sch. 24 : entry repealed by Companies Act 1989 (c. 40, SIF 27), ss. 212, 213(2), Sch. 24 (subject to the transitional and savings provisions in S.I. 1990/355, art. 5)

F45 Sch. 24 : entry inserted by Companies Act 1989 (c. 40, SIF 27), ss. 123(2), 213(2) (subject to transitional and savings provisions in S.I. 1990/355, arts. 4, 10, Sch. 4)

F46 Sch. 24: entry relating to s. 403(2A) inserted (22.12.2001) by S.I. 2000/3373, art. 31(6)(a)

F47 Sch. 24: entry relating to s. 419(5A) inserted (22.12.2000) by S.I. 2000/3373, art. 31(6)(a)

F48 Sch. 24 : entries inserted by Financial Services Act 1986 (c. 60, SIF 69), s. 212(2), Sch. 16 para. 27(b)

F49 Sch. 24: the entries relating to sections specified in Sch. 2 Pt. 1 of the commencing S.I. repealed (1.10.2007) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/2194, art. 8, Sch. 2 Pt. 1 (with art. 12)

F50 Sch. 24: entry repealed (6.4.2005) by Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27), ss. 64, 65, Sch. 8; S.I. 2004/3322, art. 2(2), Sch. 2 (subject to arts. 3-13)

F51 Figure substituted by Companies Act 1989 (c. 40, SIF 27), ss. 64(2), 213(2)

F52 Sch. 24: entry substituted (6.4.2005) by Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27), ss. 25, 65, Sch. 2 para. 26(2) (subject to s. 25(2)(3)(d)(e)); S.I. 2004/3322, art. 2(2), Sch. 2 (subject to arts. 3-13)

F53 Sch. 24: entry substituted (6.4.2005) by Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27), ss. 25, 65, Sch. 2 para. 26(3) (subject to s. 25(2)(3)(d)(e)); S.I. 2004/3322, art. 2(2), Sch. 2 (subject to arts. 3-13)

F54 Sch. 24: entry inserted (6.4.2005) by Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27), ss. 25, 65, Sch. 2 para. 26(4); S.I. 2004/3322, art. 2(2), Sch. 2 (subject to arts. 3-13)

F55 Sch. 24 : entries relating to ss. 467 to 641(2), and the entry relating to s. 710(4), repealed by Insolvency Act 1986 (c. 45, SIF 66), s. 438, Sch. 12

F56 Sch. 24: entries 652E(1)(2) inserted (1.7.1995) by 1994 c. 40, s. 13(1), Sch. 5 para. 4; S.I. 1995/1433, art. 3(a)

F57 Sch. 24: entries 652F(1)(2) inserted (1.7.1995) by 1994 c. 40, s. 13(1), Sch. 5 para. 4; S.I. 1995/1433, art. 3(a)

F58 Sch. 24: entry relating to s. 684(6A) inserted (22.12.2000) by S.I. 2000/3373, art. 31(6)(a)

F59 Sch. 24: entry relating to s. 686(3A) inserted (22.12.2000) by S.I. 2000/3373, art. 31(6)(a)

F60 Sch. 24: entry relating to s. 691(4A) inserted (22.12.2000) by S.I. 2000/3373, art. 31(6)(a)

F61 Sch. 24: entries inserted (1.1.1993) by S.I. 1992/3179, reg. 4, Sch. 3 para. 9.

F62 Words substituted by Companies Act 1989 (c. 40, SIF 27), ss. 23, 213(2), Sch. 10 para. 24(4) (subject to the transitional and savings provisions in S.I. 1990/355, art. 8, Sch. 3 paras. 2, 3)