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Changes over time for: Cross Heading: False statements: aggravated offence


Timeline of Changes
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Status:
Point in time view as at 01/12/2023.
Changes to legislation:
Companies Act 2006, Cross Heading: False statements: aggravated offence is up to date with all changes known to be in force on or before 03 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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[[False statements: aggravated offenceU.K.
14B(1)A person commits an offence if, in purported compliance with a notice under section 790D, 790DA, 790E or 790EA or in purported compliance with a duty imposed by section 790G, 790H or 790HA, the person makes a statement that the person knows is misleading, false or deceptive in a material particular.U.K.
(2)Where the person is a legal entity, the offence is also committed by every officer of the entity who is in default.
(3)A person guilty of an offence under this paragraph 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 to a fine (or both);
(ii)in Scotland, to imprisonment for a term not exceeding twelve months or to a fine not exceeding the statutory maximum (or both);
(iii)in Northern Ireland, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum (or both).]]
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