C4C6C5C1C3C2Part 35The registrar of companies

Annotations:

F1Additional information

Annotations:
Amendments (Textual)
F1

Ss. 1092A-1092C and cross-heading inserted (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 83(2), 219(1)(2)(b); S.I. 2024/269, reg. 2(z25)

1092BOffence relating to provision of information

1

A person who, without reasonable excuse, fails to comply with a requirement under section 1092A commits an offence.

2

Where an offence under this section is committed by a firm, an offence is also committed by every officer of the firm who is in default.

3

A person guilty of an offence under this section is liable—

a

on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both);

b

on summary conviction—

i

in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates’ court or a fine (or both);

ii

in Scotland, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum (or both) and, for continued contravention, a daily default fine not exceeding one-fifth of the statutory maximum;

iii

in Northern Ireland, to imprisonment for a term not exceeding 6 months or a fine not exceeding the statutory maximum (or both), and, for continued contravention, a daily default fine not exceeding one-fifth of the statutory maximum.