The Limited Liability Partnerships (Application of Company Law) Regulations 2024

General false statement offences

42.—(1) Regulation 69 (supplementary provisions) is amended as follows.

(2) For “sections 1112 and 1113” substitute “1112, 1112A and 1113”.

(3) For section 1112 of the 2006 Act(1), as applied to LLPs by that regulations, insert—

“1112.    False statements: basic offence

(1) It is an offence for a person, without reasonable excuse, to—

(a) deliver or cause to be delivered to the registrar, for any relevant purpose, a document that is misleading, false or deceptive in a material particular, or

(b) make to the registrar, for any relevant purpose, 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) A person guilty of an offence under this section 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.

(4) In this section “relevant purpose” means any purpose of this Act (or any purpose of instruments made under this Act), or any purpose of the Limited Liability Partnerships Act 2000.”.

(4) After section 1112 of the Companies Act, as applied to LLPs by that regulations, insert—

“1112A.    False statements: aggravated offence

(1) It is an offence for a person knowingly to—

(a) deliver or cause to be delivered to the registrar, for any relevant purpose, a document that is misleading, false or deceptive in a material particular, or

(b) make to the registrar, for any relevant purpose, 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) 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);

(iii) in Northern Ireland, to imprisonment for a term not exceeding 6 months or a fine not exceeding the statutory maximum (or both).

(4) In this section “relevant purpose” has the meaning given in section 1112(4).”.

(1)

Section 1112 of the 2006 Act was amended by section 102(3) of the Economic Crime and Corporate Transparency Act 2023.