{
  "url": "https://openlegislation.uk/companies-act-2006/section-790F",
  "json_url": "https://openlegislation.uk/companies-act-2006/section-790F.json",
  "legislation": "ukpga/2006/46",
  "legislation_title": "Companies Act 2006",
  "legislation_url": "https://openlegislation.uk/companies-act-2006",
  "path": "section/790F",
  "kind": "section",
  "number": "790F",
  "heading": "Failure by company to comply with information duties",
  "text": "(1) If a company fails, without reasonable excuse, to comply with a duty under section 790CB, 790D, 790DA(3), 790E, 790EA, 790EB, 790EC, 790ED, 790EE or 790EF to take steps or give a notice, 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 imprisonment for a term not exceeding two years or a fine (or both);\n(b) on summary conviction—\n(i) in England and Wales, to imprisonment for a term not exceeding twelve months or a fine (or both);\n(ii) in Scotland, to imprisonment for a term not exceeding twelve months or to a fine not exceeding the statutory maximum (or both);\n(iii) in Northern Ireland, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum (or both).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 21A inserted (26.5.2015 for specified purposes, 6.4.2016 except for the insertion of ss. 790M(9)(c), 790W-790ZE and 30.6.2016 so far as not already in force) by Small Business, Enterprise and Employment Act 2015 (c. 26), s. 164(1), Sch. 3 para. 1; S.I. 2015/1329, reg. 3(a); S.I. 2015/2029, regs. 4(a), 5(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 790F(1) substituted (26.10.2023 for specified purposes, 4.3.2024 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 2 para. 11; S.I. 2024/269, reg. 2(z10)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 790F(1) substituted (18.11.2025) by The Register of People with Significant Control (Amendment) Regulations 2025 (S.I. 2025/1036), regs. 2, 7; S.I. 2025/1118, reg. 2(1)(i)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 790D-790J applied (with modifications) by S.I. 2009/1804, reg. 31C (as inserted (6.4.2016) by The Limited Liability Partnerships (Register of People with Significant Control) Regulations 2016 (S.I. 2016/340), regs. 1(3), 3, Sch. 1 and as amended (18.11.2025) by S.I. 2025/1033, regs. 1(3)(c), 8(4) (with regs. 12-16); S.I. 2025/1118, reg. 2(1)(i))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Ss. 790C-790K applied (with modifications) by S.I. 2009/2436, Sch. 1 para. 12A (as inserted (26.6.2017) by The Information about People with Significant Control (Amendment) Regulations 2017 (S.I. 2017/693), regs. 2, 33 (with Sch. Pt. 3) and as amended (18.11.2025 immediately after 2006 c. 46, s. 790LA comes into force) by S.I. 2025/1116, regs. 1(4), 5(4); S.I. 2025/1118, reg. 2(i) and (18.11.2025) by S.I. 2025/761, regs. 1(4), 3(5) (with regs. 5, 6))"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Ss. 790CB-790I applied (with modifications) (18.11.2025) by S.I. 2009/1804, reg. 31C (as amended by The Limited Liability Partnerships (Application and Modification of Company Law) Regulations 2025 (S.I. 2025/1033), regs. 1(3)(c), 8(4) (with regs. 12-16); S.I. 2025/1118, reg. 2(1)(i))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/46/section/790F",
    "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."
}