Part 11Charitable incorporated organisations (CIOs)

CHAPTER 1General

Name and status

214Offence of failing to disclose name or status

1

In the case of failure, without reasonable excuse, to comply with section 211 or 212 an offence is committed by—

a

every charity trustee of the CIO who is in default, and

b

any other person who on the CIO's behalf—

i

signs or authorises the signing of the offending document, communication or conveyance, or

ii

otherwise commits or authorises the offending act or omission.

2

A person guilty of an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 3 on the standard scale and, for continued contravention, a daily default fine not exceeding 10% of level 3 on the standard scale.

3

The reference in subsection (1) to a charity trustee being in default, and the reference in subsection (2) to a daily default fine, have the same meaning as in the Companies Acts (see sections 1121 to 1123 and 1125 of the Companies Act 2006).