Section 15A False statements under section 12 or 13: basic offenceF1
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.
Where the offence is committed by a legal entity, the offence is also committed by every officer of the entity who is in default.
A person guilty of an offence under this section is liable—
on summary conviction in England and Wales, to a fine;
on summary conviction in Scotland, to a fine not exceeding level 5 on the standard scale;
on summary conviction in Northern Ireland, to a fine not exceeding level 5 on the standard scale.
Annotations
Textual amendments
- F1
Ss. 15-15B substituted for s. 15 (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 171, 219(1)(2)(b); S.I. 2024/269, reg. 2(z55)