PART 4DUTY TO DELIVER REPORTS AND INFORMATION
F1False statements: basic offence16
1
It is an offence for a person, without reasonable excuse, to—
a
deliver or cause to be delivered to the registrar, for the purposes of these Regulations, a document that is misleading, false or deceptive in a material particular, or
b
make to the registrar, for the purposes of these Regulations, a statement that is misleading, false or deceptive in a material particular.
2
Where the offence is committed by a firm, every officer of the firm who is in default also commits the offence.
3
In paragraph (2) “firm” has the meaning given by section 1173(1) of the Act.
4
Sections 1121 to 1123 of the Act (liability of officers default: interpretation etc) apply for the purposes of paragraph (2) as they apply for the purposes of provisions of the Companies Acts.
5
A person guilty of an offence under this regulation is liable—
a
on summary conviction in England and Wales, to a fine;
b
on summary conviction in Scotland, to a fine not exceeding level 5 on the standard scale;
c
on summary conviction in Northern Ireland, to a fine not exceeding level 5 on the standard scale.
6
No proceedings are to be brought for an offence under this regulation—
a
in England and Wales except by or with the consent of the Secretary of State or the Director of Public Prosecutions;
b
in Northern Ireland except by or with the consent of the Secretary of State or the Director of Public Prosecutions for Northern Ireland.