Part 8

Charity accounts, reports and returns
CHAPTER 4

Annual reports and returns and public access to accounts etc.

Offences

Offences of failing to supply certain documents
173
1
If any requirement within subsection (2) is not complied with, each person who immediately before the specified date for compliance was a charity trustee of the charity is guilty of an offence.
2
A requirement is within this subsection if it is imposed—
a
by section 163 or by virtue of section 166(4) (requirements to transmit annual report to Commission), taken with sections 164, 166(5) and 168(7) (documents to be supplied with annual report), as applicable,
b
by section 169(3) (requirement to transmit annual return to Commission),
c
by section 171(2) (supply by charity trustees of copy of most recent annual report), or
d
by section 172(1) or by virtue of section 172(3) (supply by charity trustees of copy of most recent accounts);
and in subsection (1) “the specified date for compliance” means the date for compliance specified in the section in question.
3
It is a defence, where a person is charged with an offence under subsection (1), to prove that the person took all reasonable steps for securing that the requirement in question would be complied with in time.
4
A person guilty of an offence under subsection (1) is liable on summary conviction to—
a
a fine not exceeding level 4 on the standard scale, and
b
for continued contravention, a daily default fine not exceeding 10% of level 4 on the standard scale for so long as the person in question remains a charity trustee of the charity.
Pt. 8 applied (with modifications) (2.1.2013) by The Charitable Incorporated Organisations (Insolvency and Dissolution) Regulations 2012 (S.I. 2012/3013), regs. 1, 41