24.—(1) Every company to which this Part applies must keep available for inspection a register of charges and must enter in it—
(a)all charges specifically affecting property of the company situated in the United Kingdom, and
(b)all floating charges on the whole or part of the company’s property or undertaking situated in the United Kingdom.
(2) The entry must in each case give a short description of the property charged, the amount of the charge and, except in the cases of securities to bearer, the names of the persons entitled to it.
(3) An officer of the company who knowingly and wilfully authorises or permits the omission of an entry required to be made in pursuance of this regulation commits an offence.
(4) A person guilty of an offence under this regulation is liable—
(a)on conviction on indictment, to a fine;
(b)on summary conviction, to a fine not exceeding the statutory maximum.