{
  "url": "https://openlegislation.uk/companies-act-2006/section-790LT",
  "json_url": "https://openlegislation.uk/companies-act-2006/section-790LT.json",
  "legislation": "ukpga/2006/46",
  "legislation_title": "Companies Act 2006",
  "legislation_url": "https://openlegislation.uk/companies-act-2006",
  "path": "section/790LT",
  "kind": "section",
  "number": "790LT",
  "heading": "Offence of failing to comply with sections 790LM to 790LR",
  "text": "(1) It is an offence for a person to fail, without reasonable excuse, to comply with—\n(a) any of the following sections—\nsection 790LN;\nsection 790LP;\nsection 790LQ;\nsection 790LR;\n(b) a direction under section 790LM or 790LO.\n(2) Where an offence under this section is committed by a registrable relevant legal entity, every officer of the entity who is in default also commits the offence.\n(3) A person guilty of an offence under this section is liable on summary conviction—\n(a) in England and Wales, to a fine;\n(b) 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.",
  "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": "Ss. 790LM-790LT and cross-heading inserted (26.10.2023 for specified purposes, 18.11.2025 except for the insertion of ss. 790LO, 790LP, 790LR, 790LS and s. 790LT for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 64(3), 219(1)(2)(b); S.I. 2025/1118, reg. 2(1)(k)(5) (with reg. 5)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 790LT applied (with modifications) (18.11.2025) by S.I. 2009/1804, reg. 31DB (as inserted by The Limited Liability Partnerships (Application and Modification of Company Law) Regulations 2025 (S.I. 2025/1033), regs. 1(3)(c), 8(6) (with regs. 12-16); S.I. 2025/1118, reg. 2(1)(i))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Ss. 790LJ-790LT applied (with modifications) (18.11.2025) by S.I. 2009/2436, Sch. 1 para. 12B (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(4), 3(6) (with regs. 5, 6))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/46/section/790LT",
    "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."
}