# Companies (Audit, Investigations and Community Enterprise) Act 2004, Paragraph 19


For section 451 substitute—
“Punishment for furnishing false information
451 (1) A person commits an offence if in purported compliance with a requirement under section 447 to provide information—
(a) he provides information which he knows to be false in a material particular;
(b) he recklessly provides information which is false in a material particular.
(2) A person guilty of an offence under this section is liable on conviction to imprisonment or a fine or to both.
(3) Sections 732 (restriction on prosecutions), 733 (liability of individuals for corporate default) and 734 (criminal proceedings against unincorporated bodies) apply to an offence under this section.”

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Source: https://www.legislation.gov.uk/ukpga/2004/27/schedule/2/paragraph/19 (the official version)
Page: https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/schedule-2/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.