{
  "url": "https://openlegislation.uk/companies-act-1948/section-71",
  "json_url": "https://openlegislation.uk/companies-act-1948/section-71.json",
  "legislation": "ukpga/Geo6/11-12/38",
  "legislation_title": "Companies Act 1948",
  "legislation_url": "https://openlegislation.uk/companies-act-1948",
  "path": "section/71",
  "kind": "section",
  "number": "71",
  "heading": "Penalty for concealing name of creditor, &c.",
  "text": "If any officer of the company—\n(a) wilfully conceals the name of any creditor entitled to object to the reduction; or\n(b) wilfully misrepresents the nature or amount of the debt or claim of any creditor; or\n(c) aids, abets or is privy to any such concealment or misrepresentation as aforesaid,\nhe shall be guilty of a misdemeanour.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/11-12/38/section/71",
    "retrieved_at": "2026-10-29T11:23:04.638870+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}