[F1113HBasic false statement offences in connection with sections 113D to 113FU.K.
(1)A person commits an offence if, in purported compliance with section 113D or 113E and without reasonable excuse, the person makes a statement that is misleading, false or deceptive in a material particular.
(2)A person commits an offence if, in purported compliance with a notice under section 113F and without reasonable excuse, the person makes a statement that is misleading, false or deceptive in a material particular.
(3)Where an offence under subsection (1) or (2) is committed by a firm, the offence is also committed by every officer of the firm who is in default.
(4)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.]
Textual Amendments
F1Ss. 113A-113I 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. 46(5), 219(1)(2)(b)