PART 21A

Information about people with significant control
CHAPTER 2

Information-gathering

Duty on companies

Failure by company to comply with information duties
790F
1
If a company fails, without reasonable excuse, to comply with a duty under section 790CB, 790D, 790DA(3), 790E, 790EA,
790EB, 790EC, 790ED, 790EE or 790EF
to take steps or give a notice, an offence is committed by—
a
the company, and
b
every officer of the company who is in default.
2
A person guilty of an offence under this section 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 twelve months or 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).
Pts. 1-39 modified (31.12.2020) by Regulation (EC) No. 2157/2001, Art. AAA1(3) (as inserted by The European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1298), regs. 1, 97 (with regs. 140-145) (as amended by S.I. 2020/523, regs. 1(2), 5(a)-(f)); 2020 c. 1, Sch. 5 para. 1(1))
Pt. 21A inserted (26.5.2015 for specified purposes, 6.4.2016 except for the insertion of ss. 790M(9)(c), 790W-790ZE and 30.6.2016 so far as not already in force) by Small Business, Enterprise and Employment Act 2015 (c. 26), s. 164(1), Sch. 3 para. 1; S.I. 2015/1329, reg. 3(a); S.I. 2015/2029, regs. 4(a), 5(a)
Ss. 790D-790J applied (with modifications) by S.I. 2009/1804, reg. 31C (as inserted (6.4.2016) by The Limited Liability Partnerships (Register of People with Significant Control) Regulations 2016 (S.I. 2016/340), regs. 1(3), 3, Sch. 1 and as amended (18.11.2025) by S.I. 2025/1033, regs. 1(3)(c), 8(4) (with regs. 12-16); S.I. 2025/1118, reg. 2(1)(i))
S. 790F(1) substituted (26.10.2023 for specified purposes, 4.3.2024 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 2 para. 11; S.I. 2024/269, reg. 2(z10)
Words in s. 790F(1) substituted (18.11.2025) by The Register of People with Significant Control (Amendment) Regulations 2025 (S.I. 2025/1036), regs. 2, 7; S.I. 2025/1118, reg. 2(1)(i)
Ss. 790CB-790I applied (with modifications) (18.11.2025) by S.I. 2009/1804, reg. 31C (as amended by The Limited Liability Partnerships (Application and Modification of Company Law) Regulations 2025 (S.I. 2025/1033), regs. 1(3)(c), 8(4) (with regs. 12-16); S.I. 2025/1118, reg. 2(1)(i))
Ss. 790C-790K applied (with modifications) by S.I. 2009/2436, Sch. 1 para. 12A (as inserted (26.6.2017) by The Information about People with Significant Control (Amendment) Regulations 2017 (S.I. 2017/693), regs. 2, 33 (with Sch. Pt. 3) and as amended (18.11.2025 immediately after 2006 c. 46, s. 790LA comes into force) by S.I. 2025/1116, regs. 1(4), 5(4); S.I. 2025/1118, reg. 2(i) and (18.11.2025) by S.I. 2025/761, regs. 1(4), 3(5) (with regs. 5, 6))