{
  "url": "https://openlegislation.uk/economic-crime-and-corporate-transparency-act-2023/section-171",
  "json_url": "https://openlegislation.uk/economic-crime-and-corporate-transparency-act-2023/section-171.json",
  "legislation": "ukpga/2023/56",
  "legislation_title": "Economic Crime and Corporate Transparency Act 2023",
  "legislation_url": "https://openlegislation.uk/economic-crime-and-corporate-transparency-act-2023",
  "path": "section/171",
  "kind": "section",
  "number": "171",
  "heading": "False statement offences in connection with information notices",
  "text": "For section 15 of the Economic Crime (Transparency and Enforcement) Act 2022 substitute—\n“Failure to comply with notice under section 12 or 13\n15 (1) A person who, without reasonable excuse, fails to comply with a notice under section 12 or 13 commits an offence.\n(2) Where the offence is committed by a legal entity, the offence is also committed by every officer of the entity who is in default.\n(3) It is a defence for a person charged with an offence under this section to prove that the requirement to give information was frivolous or vexatious.\n(4) A person guilty of an offence under this section is liable—\n(a) on summary conviction in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates’ court or a fine (or both);\n(b) on summary conviction in Scotland, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum (or both);\n(c) on summary conviction in Northern Ireland, to imprisonment for a term not exceeding 6 months or a fine not exceeding the statutory maximum (or both);\n(d) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both).\nFalse statements under section 12 or 13: basic offence\n15A (1) A person who is given a notice under section 12 or 13 commits an offence if, in purported compliance with the notice and without reasonable excuse, the person makes a statement that is misleading, false or deceptive in a material particular.\n(2) Where the offence is committed by a legal entity, the offence is also committed by every officer of the entity who is in default.\n(3) A person guilty of an offence under this section is liable—\n(a) on summary conviction in England and Wales, to a fine;\n(b) on summary conviction in Scotland, to a fine not exceeding level 5 on the standard scale;\n(c) on summary conviction in Northern Ireland, to a fine not exceeding level 5 on the standard scale.\nFalse statements under section 12 or 13: aggravated offence\n15B (1) A person who is given a notice under section 12 or 13 commits an offence if, in purported compliance with the notice, the person makes a statement that the person knows to be misleading, false or deceptive in a material particular.\n(2) Where the offence is committed by a legal entity, the offence is also committed by every officer of the entity who is in default.\n(3) A person guilty of an offence under this section is liable—\n(a) on summary conviction in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates’ court or a fine (or both);\n(b) on summary conviction in Scotland, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum (or both);\n(c) on summary conviction in Northern Ireland, to imprisonment for a term not exceeding 6 months or a fine not exceeding the statutory maximum (or both);\n(d) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both).”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 171 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 171 in force at 4.3.2024 in so far as not already in force by S.I. 2024/269, reg. 2(z55)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/56/section/171",
    "retrieved_at": "2026-10-29T08:49:37.581581+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."
}