# Companies Act 2006, Section 647: Offences in connection with list of creditors


(1) If an officer of the company—
(a) intentionally or recklessly—
(i) conceals the name of a creditor entitled to object to the reduction of capital, or
(ii) misrepresents the nature or amount of the debt or claim of a creditor, or
(b) is knowingly concerned in any such concealment or misrepresentation,
he commits an offence.
(2) A person guilty of an offence under this section is liable—
(a) on conviction on indictment, to a fine;
(b) on summary conviction, to a fine not exceeding the statutory maximum.

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Source: https://www.legislation.gov.uk/ukpga/2006/46/section/647 (the official version)
Page: https://openlegislation.uk/companies-act-2006/section-647
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.