SCHEDULES
SCHEDULE 2Minor and consequential amendments relating to Part 1
Part 2Amendments relating to accounts and reports
Companies Act 1985 (c. 6)
I110
1
Schedule 24 (punishment of offences) is amended as follows.
2
After the entry relating to section 234(5) insert—
234ZA(6)
Making a statement in a directors' report as mentioned in section 234ZA(2) which is false
1. On indictment
2. Summary
2 years or a fine; or both
12 months or the statutory maximum; or both
3
After the entry relating to section 241A(10) insert—
245E(3)
Using or disclosing tax information in contravention of section 245E(1) or (2)
1. On indictment
2. Summary
2 years or a fine; or both
12 months or the statutory maximum; or both
245G(7)
Disclosing information in contravention of section 245G(2) and (3)
1. On indictment
2. Summary
2 years or a fine; or both
12 months or the statutory maximum; or both
4
For the entries relating to sections 389A(2), 389A(3) and 389A(4) substitute—
389B(1)
Person making false, misleading or deceptive statement to auditor
1. On indictment
2. Summary
2 years or a fine; or both
12 months or the statutory maximum; or both
389B(2)
Failure to provide information or explanations to auditor
Summary
Level 3 on the standard scale
389B(4)
Parent company failing to obtain from subsidiary undertaking information for purposes of audit
Summary
Level 3 on the standard scale