211False representations to creditors
(1)When a company is being wound up, whether by the court or voluntarily, any person, being a past or present officer of the company—
(a)commits an offence if he makes any false representation or commits any other fraud for the purpose of obtaining the consent of the company's creditors or any of them to an agreement with reference to the company's affairs or to the winding up, and
(b)is deemed to have committed that offence if, prior to the winding up, he has made any false representation, or committed any other fraud, for that purpose.
(2)For purposes of this section, " officer " includes a shadow director.
(3)A person guilty of an offence under this section is liable to imprisonment or a fine, or both.