{
  "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/schedule-7/paragraph-5",
  "json_url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/schedule-7/paragraph-5.json",
  "legislation": "ukpga/2004/27",
  "legislation_title": "Companies (Audit, Investigations and Community Enterprise) Act 2004",
  "legislation_url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004",
  "path": "schedule/7/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) A person commits an offence if in purported compliance with a requirement under paragraph 1 to provide information, the person—\n(a) provides information which the person knows to be false in a material particular, or\n(b) recklessly provides information which is false in a material particular,\n....\n(1A) A prosecution for an offence under sub-paragraph (1) may be instituted—\n(a) in England and Wales, only with the consent of the Director of Public Prosecutions;\n(b) in Northern Ireland, only with the consent of the Director of Public Prosecutions for Northern Ireland.\n(2) A person guilty of an offence under sub-paragraph (1) is liable—\n(a) on conviction on indictment to imprisonment for a term not exceeding two years or a fine or to both,\n(b) on summary conviction in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates’ court or a fine of an amount not exceeding the statutory maximum or to both, and\n(c) on summary conviction in Scotland or Northern Ireland, to imprisonment for a term not exceeding six months or a fine of an amount not exceeding the statutory maximum or to both.\n(3) In relation to an offence committed before 2 May 2022, sub-paragraph (2)(b) has effect as if for “the general limit in a magistrates’ court” there were substituted “six months”.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 7 para. 5(1) omitted (6.4.2007) by virtue of The Companies Act 2006 (Commencement No. 2, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/1093), art. 1(3), Sch. 4 para. 26(3) (with art. 11(1))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 7 para. 5(1A) inserted (6.4.2007) by The Companies Act 2006 (Commencement No. 2, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/1093), art. 1(3), Sch. 4 para. 26(3) (with art. 11(1))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 7 para. 5(2)(b) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1 table"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 7 para. 5(2)(c) inserted (6.4.2007) by The Companies Act 2006 (Commencement No. 2, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/1093), art. 1(3), Sch. 4 para. 26(4) (with art. 11(1))"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 7 para. 5(3) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 7 para. 5(3) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1 table"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 7 para. 5(3) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 12(4)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 7 para. 5 in force at 1.7.2005 by S.I. 2004/3322, art. 2(3), Sch. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/27/schedule/7/paragraph/5",
    "retrieved_at": "2026-10-29T09:16:59.566027+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."
}