Companies Act 1985

Section 730.

SCHEDULE 24 Punishment of Offences Under this Act

Note: In the fourth and fifth columns of this Schedule, " the statutory maximum " means—

(a)

in England and Wales, the prescribed sum under section 32 of the Magistrates" Courts Act 1980 (c, 43), and

(b)

in Scotland, the prescribed sum under section 2s9b of the Criminal Procedure (Scotland) Act 1975 (c. 21).

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.
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.
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
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.
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.
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)	Issuing form of application for shares or debentures without accompanying prospectus.	1. On indictment.	A fine.
		2. Summary.	The statutory maximum.
61	Issuing prospectus with expert's statement in it, he not having given his consent; omission to slate in prospectus that expert has consented.	1. On indictment.	A fine.
		2. Summary.	The statutory maximum.
64(5)	Issuing company prospectus without copy being delivered to registrar of companies, or without requisite documents endorsed or attached.	Summary.	One-fifth of the statutory maximum.	One-fiftieth of the statutory maximum.
70(1)	Authorising issue of prospectus with untrue statement.	1. On indictment.	2 years or a fine; or both.
		2. Summary.	6 months or the statutory maximum; or both.
78(1)	Being responsible for issue, circulation of prospectus, etc. contrary to Part III, Chapter III (oversea companies).	1. On indictment	A fine.
		2. Summary.	The statutory maximum.
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.
81(2)	Private limited company offering shares to the public, or allotting shares with a view to their being so offered, public, or allotting shares with a view to their being so offered.	1. On indictment.	A fine.
		2. Summary.	The statutory maximum.
82(5)	Allotting shares or debentures before third day after issue of prospectus.	1. On indictment.	A fine.
		2. Summary.	The statutory maximum.
86(6)	Company failing to keep money in separate bank account, where received in pursuance of prospectus stating that stock exchange listing is to be applied for.	1. On indictment.	A fine.
		2. Summary.	The statutory maximum.
87(4)	Offeror of shares for sale failing to keep proceeds in separate bank account.	1. On indictment.	A fine.
		2. Summary.	The statutory maximum.
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)	Company failing to deliver to registrar the prescribed form disclosing amount or rate of share commission.	Summary.	One-fifth of the statutory maximum.
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.
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.
122(2)	Company failing to give notice to registrar of re-organisation 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.
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 j 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 declaration under section 155.	Summary.	The statutory maximum.	One-fiftieth of the statutory maximum.
156(7)	Director making statutory declaration under section 155, without having reasonable grounds for opinion expressed in it.	1. On indictment.	2 years or a fine; or both.
		2. Summary.	6 months or the statutory maximum; or both.
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
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
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 toe statutory maximum.	One-fiftieth of the statutory maximum.
223(1)	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.
223(2)	Officer of company failing to secure compliance with, or intentionally causing default under, section 222(4) (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(3)	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
231(4)	Default by director or officer of a company in giving notice of matters relating to himself for purposes of Schedule 5 Part V.	Summary.	One-fifth of the statutory maximum.
235(7)	Non-compliance with the section, as to directors' report and its content; directors individually liable.	1. On indictment.	A fine.
		2. Summary.	The statutory maximum.
238(2)	Laying or delivery of unsigned balance sheet; circulating copies of balance sheet without signatures.	Summary.	One-fifth of the statutory maximum.
240(5)	Failing to send company balance sheet, directors' ; report and auditors' report to those entitled to receive them.	1. On indictment.	A fine.
		2. Summary.	The statutory maximum.
243(1)	Director in default as regards duty to lay and deliver company accounts.	Summary.	The statutory maximum.	One-tenth 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.
246(2)	Company failing to supply copy of accounts to shareholder on his demand.	Summary.	One-fifth of the statutory maximum.	One-fiftieth of the statutory
254(6)	Company or officer in default contravening section 254 as regards publication of full individual or group accounts.	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)	Company failing to have registered office; failing to notify change in its situation.	Summary.	One-fifth of the statutory maximum.	One-fiftieth of the statutory maximum.
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)	Acting in contravention of a disqualification order under sections 295 to 300.	1. On indictment.	2 years or a fine; or both.
		2. Summary.	6 months or the statutory maximum; or both.
302(1)	Undischarged bankrupt acting as director, etc.	1. On indictment.	2 years or a fine; or both.
		2. Summary.	6 months or the statutory maximum; or both.
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.
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.
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 stock 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.
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.
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.
363(7)	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)	Company failing to complete and send annual return to registrar in due time.	Summary.	The statutory' maximum.	One-tenth of the statutory maximum.
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.
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.
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.
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)	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.
386(2)	Failing to give notice to registrar of removal of auditor.	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.
390(7)	Company failing to forward notice of auditor's resignation to registrar or persons entitled under section 240 in Part VII; failing to send to persons so entitled statement as to effect of court order or, if no such order, the auditor's resignation statement.	1. On indictment.	A fine.
		2. Summary.	The statutory maximum.	One-tenth of the statutory maximum.
391(4)	Directors failing to convene meeting requisitioned by resigning auditors.	1. On indictment.	A fine.
		2. Summary.	The statutory maximum
392(2)	Failure of subsidiary to give its holding company, and failure of holding company to obtain from its subsidiary, information needed for purposes of audit; failure of subsidiary's auditors to give information and explanation to holding company's auditors.	Summary.	One-fifth of the statutory maximum.
393	Company officer making misleading, false 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.
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.
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)	Authorising 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.
416(3)	Scottish company failing to send to registrar particulars of charge on property acquired by it.	1. On indictment.	A One.
		2. Summary.	The statutory maximum.	One-tenth of the statutory maximum.
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 j 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.
444(3)	Failing to give Secretary of State, when required j 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 books and papers imposed by Secretary of State under section 447.	1. On indictment.	A fine.
		2. Summary.	The statutory maximum.
48(5)	Obstructing the exercise of a right of entry or search, or a right to take possession of books or papers.	1. On indictment.	A fine.
		2. Summary.	The statutory maximum.
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)	Body corporate or Scottish firm acting as receiver.	1. On indictment.	A fine.
		2. Summary.	The statutory maximum.
467(5)	Undischarged bankrupt acting as receiver.	1. On indictment.	2 years or a fine; or both.
		2. Summary.	6 months or the statutory maximum; or both.
469(2)	Failing to deliver to registrar copy instrument of appointment of receiver.	Summary.	One-fifth of the statutory maximum.	One-fiftieth of the statutory maximum
470(3)	Failing to deliver to registrar the court's interlocuter making the appointment of a receiver.	Summary.	One-fifth of the statutory maximum.	One-fiftieth of the statutory maximum.
478(5)	Failing to give notice to registrar of cessation or removal of receiver.	Summary.	One-fifth of the statutory maximum	One-fiftieth of the statutory maximum.
480(2)	Not stating on company documents that receiver has been appointed.	Summary.	One-fifth of the statutory maximum
481(7)	Receiver making default in complying with provisions as to information where receiver appointed.	Summary.	One-tilth of the statutory maximum.	One-fiftieth of the statutory maximum.
482(5)	Default in relation to provisions as to statement to be submitted to receiver.	Summary.	One-fifth of the statutory maximum.	One-fiftieth of the statutory maximum.
489	Body corporate acting as receiver.	1. On indictment.	A fine.
		2. Summary.	The statutory maximum.
490	Undischarged bankrupt acting as receiver or manager.	1. On indictment.	2 years or a fine; or both.
		2. Summary.	6 months or the statutory maximum; or both.
493(2)	Company failing to state in its correspondence, etc. that a receiver has been appointed.	Summary.	One-fifth of the statutory maximum.
495(7)	Receiver failing to notify his appointment to the company; failing to send company's statement of affairs to registrar and others concerned.	Summary.	One-fifth of the statutory maximum.	One-fiftieth of the statutory maximum.
496(6)	Default in relation to statement of affairs to be given to receiver.	Summary.	One-fifth of the statutory maximum.	One-fiftieth of the statutory maximum.
497(7)	Receiver failing to send accounts of his receipts and payments to registrar and others concerned.	Summary.	One-fifth of the statutory maximum.	One-fiftieth of the statutory maximum.
498(4)	Receiver failing to send accounts to registrar for registration.	Summary.	One-fifth of the statutory maximum.	One-fiftieth of the statutory maximum.
528(7)	Default in compliance with section 528 (submission of statement of company's affairs to official receiver).	1. On indictment.	A fine.
		2. Summary.	The statutory maximum.	One-tenth of the statutory maximum.
568(3)	Liquidator failing to send to registrar of companies copy of court order dissolving company.	Summary.	One-fifth of the statutory maximum.	One-fiftieth of the statutory maximum.
573(2)	Company failing to give notice in Gazette of resolution for voluntary winding up.	Summary.	One-fifth of the statutory maximum.	One-fiftieth of the statutory maximum.
577(4)	Director making statutory declaration of company's solvency without reasonable grounds for his opinion.	1. On indictment.	2 years or a fine; or both.
		2. Summary.	6 months or the statutory maximum; or both.
577(6)	Declaration under section 577 not delivered to registrar of companies within prescribed time.	Summary.	One-fifth of the statutory maximum.	One-fiftieth of the statutory maximum.
583(2)	Liquidator failing to summon creditors' meeting in case of insolvency.	Summary.	One-fifth of the statutory maximum.
584(2)	Liquidator failing to summon general meeting of company at end of each year from commencement of winding up.	Summary.	One-fifth of the statutory maximum.
585(3)	Liquidator failing to send to registrar a copy of the account of a winding up and return of final general meeting.	Summary.	One-fifth of the statutory maximum.	One-fiftieth of the statutory maximum.
585(6)	Failing to deliver to registrar office copy of court order for registration made under the section.	Summary.	One-fifth of the statutory maximum.	One-fiftieth of the statutory maximum.
585(7)	Liquidator failing to summon final meeting of company prior to dissolution.	Summary.	One-fifth of the statutory maximum.
588(5)	Company or its directors or officers failing to comply with the section in relation to summoning or advertisement of creditors meeting.	1. On indictment.	A fine.
		2. Summary.	The statutory maximum.
594(2)	Liquidator failing to summon general meeting of i company, and meeting of creditors, at end of each year.	Summary.	One-fifth of the statutory maximum.
595(4)	Liquidator failing to send to registrar account of winding up and return of final company and creditors meetings.	Summary.	One-fifth of the statutory maximum.	One-fiftieth of the statutory maximum.
595(7)	Failing to deliver to registrar office copy of court order for registration made under the section.	Summary.	One-fifth of the statutory maximum.	One-fiftieth of the statutory maximum.
595(8)	Liquidator failing to call final meeting of company or creditors.	Summary.	One-fifth of the statutory maximum.
600(2)	Liquidator failing to publish notice of his appointment.	Summary.	One-fifth of the statutory maximum.	One-fiftieth of the statutory maximum.
624(2)	Fraud, etc., in anticipation of winding up (offence under subsection (1) or (2) of the section).	1. On indictment.	7 years or a fine; or both.
		2. Summary.	6 months or the statutory maximum; or both.
624(5)	Knowingly taking in pawn or pledge, or otherwise receiving, company property.	1. On indictment.	7 years or a fine; or both.
		2. Summary.	6 months or the statutory maximum; or both.
625	Officer of company entering into transactions in fraud of company's creditors.	1. On indictment.	2 years or a fine; or both.
		2. Summary.	6 months or the statutory maximum; or both.
626	Officer of company misconducting himself in course of winding up.	1. On indictment.	7 years or a fine; or both.
		2. Summary.	6 months or the statutory maximum; or both.
627	Officer or contributory destroying; falsifying, etc., company's books.	1. On indictment.	7 years or a fine; or both.
		2 Summary.	6 months or the statutory maximum; or both.
628	Officer of company making material omission from statement relating to company's affairs.	1. On indictment.	7 years or a fine; or both.
		2. Summary.	6 months or the statutory maximum; or both.
629	False representation or fraud for purpose of obtaining creditors' consent to an agreement in connection with winding up.	1. On indictment.	7 years or a fine; or both.
		2. Summary.	6 months or the statutory maximum; or both.
634	Body corporate acting as liquidator.	1. On indictment.	A fine.
		2. Summary.	The statutory maximum.
635	Giving, offering, etc., corrupt inducement affecting appointment of liquidator.	1. On indictment.	A fine.
		2. Summary.	The statutory maximum.
637(2)	Default in compliance with the section, as to notification that company is being wound up.	Summary.	One-fifth of the statutory maximum.
640(4)	Contravention of general rules as to disposal of company books and papers after winding up.	Summary'	One-fifth of the statutory maximum.
641(2)	Liquidator failing to notify registrar as to progress of winding up.	Summary.	One-fifth of the statutory maximum.	One-fiftieth of the statutory maximum.
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.
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.
697(2)	Oversea company contravening section 694(6) (carrying on business under its corporate name after Secretary of State's direction).	1. On indictment.	A fine.
		2. Summary.	The statutory maximum.	One-tenth of the statutory maximum.
703(1)	Oversea company failing to comply with s. 700 as respects delivery of annual accounts.	1. On indictment.	A fine.
		2. Summary.	The statutory maximum.	One-tenth of the statutory maximum.
710(4)	Person untruthfully stating himself to be a member or creditor of company, for purpose of obtaining or inspecting company documents.	Summary.	One-fifth of the statutory maximum.
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.