Companies Act 2006 (c. 46)

Part 15 Accounts and reports

Chapter 7 Publication of accounts and reports

Duty to circulate copies of accounts and reports

425 Default in sending out copies of accounts and reports: offences

(1) If default is made in complying with section 423 or 424, an offence is committed by—

(a) the company, and

(b) every officer of the company who is in default.

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

(a) on conviction on indictment, to a fine;

(b) on summary conviction, to a fine not exceeding the statutory maximum.