SCHEDULE 4CONSEQUENTIAL AMENDMENTS

PART 1AMENDMENTS OF THE COMPANIES (AUDIT, INVESTIGATIONS AND COMMUNITY ENTERPRISE) ACT 2004

26

1

Schedule 7 (community interest companies: investigations) is amended as follows.

2

In paragraph 3 (use of information as evidence), in sub-paragraph (3) for the words from “an offence under” to the end substitute—

a

an offence under paragraph 5 below (false information), or

b

an offence under section 5 of the Perjury Act 1911, section 44(2) of the Criminal Law (Consolidation) (Scotland) Act 1995 or Article 10 of the Perjury (Northern Ireland) Order 1979 (false statement made otherwise than on oath).

3

In paragraph 5(1) (false information), omit the words from “but a prosecution” to the end and after that sub-paragraph insert—

1A

A prosecution for an offence under sub-paragraph (1) may be instituted—

a

in England and Wales, only with the consent of the Director of Public Prosecutions;

b

in Northern Ireland, only with the consent of the Director of Public Prosecutions for Northern Ireland.

4

In paragraph 5(2)(c), after “Scotland” insert “or Northern Ireland”.