# Economic Crime and Corporate Transparency Act 2023, Section 171: False statement offences in connection with information notices

Extent: E+W+S+N.I.

For section 15 of the Economic Crime (Transparency and Enforcement) Act 2022 substitute—
“Failure to comply with notice under section 12 or 13
15 (1) A person who, without reasonable excuse, fails to comply with a notice under section 12 or 13 commits an offence.
(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.
(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.
(4) A person guilty of an offence under this section is liable—
(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);
(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);
(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);
(d) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both).
False statements under section 12 or 13: basic offence
15A (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.
(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.
(3) A person guilty of an offence under this section is liable—
(a) on summary conviction in England and Wales, to a fine;
(b) on summary conviction in Scotland, to a fine not exceeding level 5 on the standard scale;
(c) on summary conviction in Northern Ireland, to a fine not exceeding level 5 on the standard scale.
False statements under section 12 or 13: aggravated offence
15B (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.
(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.
(3) A person guilty of an offence under this section is liable—
(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);
(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);
(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);
(d) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both).”

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Source: https://www.legislation.gov.uk/ukpga/2023/56/section/171 (the official version)
Page: https://openlegislation.uk/economic-crime-and-corporate-transparency-act-2023/section-171
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.