Companies Act 2006 (c. 46)

Part 36 U.K. Offences under the Companies Acts [F1 and financial penalties]

Textual Amendments

F1 Words in Pt. 36 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. 104(2), 219(1)(2)(b); S.I. 2024/269, reg. 2(z41)

Modifications etc. (not altering text)

C1 Pts. 1-39 modified (31.12.2020) by Regulation (EC) No. 2157/2001, Art. AAA1(3) (as inserted by The European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1298), regs. 1, 97 (with regs. 140-145) (as amended by S.I. 2020/523, regs. 1(2), 5(a)-(f)); 2020 c. 1, Sch. 5 para. 1(1))

C2 Pts. 1-39 (except for Pt. 7 and ss. 662-669), 45-47 extended (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), art. 5(1), Sch. 1 para. 2

Liability of officer in default U.K.

1121 Liability of officer in default U.K.

(1) This section has effect for the purposes of any provision of the Companies Acts to the effect that, in the event of contravention of an enactment in relation to a company, an offence is committed by every officer of the company who is in default.

(2) For this purpose “officer” includes—

(a) any director, manager or secretary, and

(b) any person who is to be treated as an officer of the company for the purposes of the provision in question.

(3) An officer is “in default” for the purposes of the provision if he authorises or permits, participates in, or fails to take all reasonable steps to prevent, the contravention.

Modifications etc. (not altering text)

C3 S. 1121 applied (15.12.2007) by The Companies (Cross-Border Mergers) Regulations (S.I. 2007/2974), {reg. 4(1)(e)} (with transitional provisions in Sch. 1 para. 2)

C4 S. 1121 applied (6.4.2008) by The Bank Accounts Directive (Miscellaneous Banks) Regulations 2008 (S.I. 2008/567), regs. 4, 7(2), Sch. para. 1 (with Sch. para. 11)

C5 S. 1121 applied (6.4.2008) by The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008 (S.I. 2008/565), reg. 12(6)

C6 S. 1121 applied (6.4.2008) by The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008 (S.I. 2008/565), reg. 6(3)(4)

C7 Ss. 1121-1123 applied (6.4.2008) by The Partnerships (Accounts) Regulations 2008 (S.I. 2008/569), reg. 16(4)(a)

C8 Ss. 1121, 1122 applied (with modifications) (1.10.2008) by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 (S.I. 2008/1911), reg. 49 (as amended (1.10.2009) by The Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 (S.I. 2009/1804), regs. 2, 85, Sch. 3 para. 15(4))

C9 S. 1121 applied (with modifications) (1.10.2009) by The Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 (S.I. 2009/1804), regs. 2, 70

C10 S. 1121 applied (with modifications) (E.W.) (2.1.2013) by The Charitable Incorporated Organisations (General) Regulations 2012 (S.I. 2012/3012), regs. 1, 23(5)-(7)

C11 Ss. 1121, 1122 applied (26.5.2015) by Small Business, Enterprise and Employment Act 2015 (c. 26), s. 164(3)(g)(ii), Sch. 4 para. 19(a)

C12 S. 1121 applied by S.I. 2008/565 reg. 13 (as substituted (with effect in accordance with reg. 2(4) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 2 para. 12 (with reg. 2(6)(7)))

C13 Ss. 1121-1123 applied (with modifications) (1.8.2022 for specified purposes, 12.10.2022 in so far as not already in force) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 35, 69(1); S.I. 2022/876, reg. 3(j); S.I. 2022/1039, reg. 2(a)

C14 Ss. 1121-1123 applied (with modifications) (N.I.) (5.9.2022) by 1970 c. 18, Sch. 8A para. 5(4)-(6) (as inserted by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), s. 69(1), Sch. 5 para. 3; S.I. 2022/876, reg. 4(c))

C15 Ss. 1121-1123 applied (with modifications) (S.) (5.9.2022) by 2012 asp 5, s. 112A(6)-(8) (as inserted by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), s. 69(1), Sch. 4 para. 7; S.I. 2022/876, reg. 4(c))

C16 Ss. 1121-1123 applied (with modifications) (E.W.) (5.9.2022) by 2002 c. 9, Sch. 4A para. 6(4)-(6) (as inserted by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), s. 69(1), Sch. 3 para. 3; S.I. 2022/876, reg. 4(c))

C17 Ss. 1121-1123 applied (26.10.2023 but only so far as it confers a power to make regulations or relates to the exercise of the power, otherwise prosp.) by S.I. 2014/309, reg. 16BA(4) (as inserted by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 212, 219(1)(2)(b))

C18 Ss. 1121-1123 applied (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by S.I. 2014/309, reg. 16(4) (as inserted by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 212, 219(1)(2)(b); S.I. 2024/269, reg. 2(z65))

C19 Ss. 1121-1123 applied (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by S.I. 2014/309, reg. 16BA(4) (as inserted by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 212, 219(1)(2)(b); S.I. 2024/269, reg. 2(z65))

Commencement Information

I1 S. 1121 wholly in force at 1.10.2009; s. 1121 not in force at Royal Assent, see s. 1300; s. 1121 in force for specified purposes at 20.1.2007 by S.I. 2006/3428, art. 3(2)(b) (subject to art. 5, Sch. 1 and with arts. 6, 8, Sch. 5); s. 1121 in force for further specified purposes at 6.4.2007 by S.I. 2007/1093, art. 2(2)(c) (with art. 11(1)); s. 1121 in force for further specified purposes at 1.10.2007 by S.I. 2007/2194, art. 2(1)(l)(3)(h) (with saving in art. 12); s. 1121 in force for further specified purposes at 6.4.2008 and 1.10. 2008 by S.I. 2007/3495, arts. 3(3)(g){5(3)(a)} (with savings in arts. 7, 12); s. 1121 otherwise in force at 1.10.2009 by S.I. 2008/2860, art. 3(s) (with arts. 5, 7, 8, Sch. 2) (as amended by S.I. 2009/1802, art. 18)