Section 34 False statements: basic offenceF1
United Kingdom
It is an offence for a person, without reasonable excuse, to—
deliver or cause to be delivered to the registrar, for the purposes of this Act, a document that is misleading, false or deceptive in a material particular, or
make to the registrar, for the purposes of this Act, a statement that is misleading, false or deceptive in a material particular.
Where the offence is committed by a legal entity, every managing officer of the entity who is in default also commits the offence.
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.
A managing officer is “in default” for the purposes of this section if they authorise or permit, participate in, or fail to take all reasonable steps to prevent, the contravention.
But a corporate managing officer does not commit an offence as a managing officer in default unless one of its managing officers is in default.
Where any such offence is committed by a corporate managing officer the managing officer in question also commits the offence (subject to subsection (5)).
Annotations
Textual amendments
Notes on Delivery of documents to the registrar
Textual amendments
- F1
S. 33 and cross-heading inserted (26.10.2023 but only so far as it confers a power to make regulations or relates to the exercise of the power, otherwise prosp.) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 145, 219(1)(2)(b)