10(1)Schedule 24 (punishment of offences) is amended as follows.E+W+S
(2)After the entry relating to section 234(5) insert—
| “234ZA(6) | Making a statement in a directors' report as mentioned in section 234ZA(2) which is false | 1. On indictment 2. Summary | 2 years or a fine; or both 12 months or the statutory maximum; or both”. |
(3)After the entry relating to section 241A(10) insert—
| “245E(3) | Using or disclosing tax information in contravention of section 245E(1) or (2) | 1. On indictment 2. Summary | 2 years or a fine; or both 12 months or the statutory maximum; or both | |
| 245G(7) | Disclosing information in contravention of section 245G(2) and (3) | 1. On indictment 2. Summary | 2 years or a fine; or both 12 months or the statutory maximum; or both”. |
(4)For the entries relating to sections 389A(2), 389A(3) and 389A(4) substitute—
| “389B(1) | Person making false, misleading or deceptive statement to auditor | 1. On indictment 2. Summary | 2 years or a fine; or both 12 months or the statutory maximum; or both | |
| 389B(2) | Failure to provide information or explanations to auditor | Summary | Level 3 on the standard scale | |
| 389B(4) | Parent company failing to obtain from subsidiary undertaking information for purposes of audit | Summary | Level 3 on the standard scale”. |
Commencement Information
I1Sch. 2 para. 10 in force at 6.4.2005 by S.I. 2004/3322, art. 2(2), Sch. 2 (with arts. 4-13)