{
  "url": "https://openlegislation.uk/companies-act-2006/section-732",
  "json_url": "https://openlegislation.uk/companies-act-2006/section-732.json",
  "legislation": "ukpga/2006/46",
  "legislation_title": "Companies Act 2006",
  "legislation_url": "https://openlegislation.uk/companies-act-2006",
  "path": "section/732",
  "kind": "section",
  "number": "732",
  "heading": "Treasury shares: offences",
  "text": "(1) If a company contravenes any of the provisions of this Chapter (except section 730 (notice of cancellation)), an offence is committed by—\n(a) the company, and\n(b) every officer of the company who is in default.\n(2) A person guilty of an offence under this section is liable—\n(a) on conviction on indictment, to a fine;\n(b) on summary conviction to a fine not exceeding the statutory maximum.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/46/section/732",
    "retrieved_at": "2026-10-29T09:13:40.060156+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."
}