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Insolvency Act 1986
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Changes over time for: Section 210
Version Superseded: 08/07/2021
Alternative versions:
- 01/02/1991- Amendment
- 06/06/2013- Amendment
- 16/02/2021
Point in time - 08/07/2021- Amendment
- 04/01/2024- Amendment
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Insolvency Act 1986, Section 210 is up to date with all changes known to be in force on or before 18 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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210 Material omissions from statement relating to company’s affairs.E+W+S
(1)When a company is being wound up, whether by the court or voluntarily, any person, being a past or present officer of the company, commits an offence if he makes any material omission in any statement relating to the company’s affairs.
(2)When a company has been ordered to be wound up by the court, or has passed a resolution for voluntary winding up, any such person is deemed to have committed that offence if, prior to the winding up, he has made any material omission in any such statement.
(3)For purposes of this section, “officer” includes a shadow director.
(4)It is a defence for a person charged under this section to prove that he had no intent to defraud.
(5)A person guilty of an offence under this section is liable to imprisonment or a fine, or both.
Modifications etc. (not altering text)
C1S. 210 applied (with modifications) (S.) (6.4.2001) by S.S.I. 2001/128, reg. 4(1), Sch. 2
C2S. 210 applied (with modifications) (17.2.2009 for certain purposes, otherwise 21.2.2009) by Banking Act 2009 (c. 1), ss. 103, 263(1)(2) (with s. 247); S.I. 2009/296, arts. 2, 3, Sch. para. 2
C3S. 210 applied (with modifications) (6.6.2013) by The Collective Investment in Transferable Securities (Contractual Scheme) Regulations 2013 (S.I. 2013/1388), Pt. 3 reg. 1, Sch. 2 paras. 3, 5 Table (with reg. 24)
C4S. 210(2) modified (S.) (6.4.2001) by S.S.I. 2001/128, reg. 4(2), Sch. 3
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