SCHEDULES

SCHEDULE 2Minor and consequential amendments relating to Part 1

Part 2Amendments relating to accounts and reports

Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6))

I115

In Schedule 23 (punishment of offences), after the entry relating to Articles 249(2) and 250(2) insert—

253E(3)

Using or disclosing tax information in contravention of Article 253E(1) or (2)

1. On indictment

2. Summary

2 years or a fine; or both

3 months or the statutory maximum; or both