# Companies Act 2006, Section 790LT: Offence of failing to comply with sections 790LM to 790LR


(1) It is an offence for a person to fail, without reasonable excuse, to comply with—
(a) any of the following sections—
section 790LN;
section 790LP;
section 790LQ;
section 790LR;
(b) a direction under section 790LM or 790LO.
(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.
(3) A person guilty of an offence under this section is liable on summary conviction—
(a) in England and Wales, to a fine;
(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.

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Source: https://www.legislation.gov.uk/ukpga/2006/46/section/790LT (the official version)
Page: https://openlegislation.uk/companies-act-2006/section-790LT
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.