Paragraph 11 I1

In section 790F (failure by company to comply with information duties), for subsection (1) substitute—

“(1)

If a company fails, without reasonable excuse, to comply with a duty under section 790CB, 790D, 790DA(3), 790E, 790EA, 790EB or 790EC to take steps or give a notice, an offence is committed by—

(a)

the company, and

(b)

every officer of the company who is in default.”