Section 167L Directors: offence of failure to notify of changesF1C1C2
If a company fails, without reasonable excuse, to comply with section 167G, 167H or 167I, an offence is committed by—
the company, and
every officer of the company who is in default.
For this purpose a shadow director is treated as an officer of the company.
A person guilty of an offence under this section is liable on summary conviction—
in England and Wales, to a fine;
in Scotland or Northern Ireland, to a fine not exceeding level 5 on the standard scale and, for continued contravention, a daily default fine not exceeding one-tenth of level 5 on the standard scale.
Annotations
Textual amendments
- F1
Ss. 167G-167L and cross-heading inserted (26.10.2023 for specified purposes, 4.3.2024 for the insertion of ss. 167H, 167J, 167K for specified purposes, 18.11.2025 in so far as not already in force, except for the insertion of ss. 167G(3)(d)-(f)(4), 167K(1)(c)) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 2 para. 3; S.I. 2024/269, reg. 2(z10); S.I. 2025/1118, reg. 2(1)(i)(4) (with reg. 6)
Modifications
- C1
Ss. 167J-167N applied with modifications (18.11.2025) by S.I. 2009/2436, Sch. 1 para. 6 (as substituted by The Companies Authorised to Register, Unregistered Companies and Overseas Companies (Application of Company Law) Regulations 2025 (S.I. 2025/761), regs. 1(3), 3(3) (with regs. 5, 6) and as amended (18.11.2025) by S.I. 2025/1116, regs. 1(2), 5(2); S.I. 2025/1118, reg. 2(g))
- C2
Ss. 167G-167L applied (with modifications) (18.11.2025 for specified purposes) by S.I. 2009/1804, reg. 17A (as substituted by The Limited Liability Partnerships (Application and Modification of Company Law) Regulations 2025 (S.I. 2025/1033), regs. 1(2)(4)(e), 6(2) (with regs. 12-16); S.I. 2025/1118, reg. 2(1)(g)(i)(4) and as amended (18.11.2025) by S.I. 2025/1116, regs. 1(2), 4(2)(a)(b); S.I. 2025/1118, reg. 2(g))
Notes on Part 10
Modifications
- C1
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))
- C2
Pts. 1-39 (except for Pt. 7 and ss. 662-669), 45-47 extended (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), art. 5(1), Sch. 1 para. 2
Notes on Chapter 1
Modifications
- C1
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))