Section 208(4)

It is a defence— for a person charged under paragraph (a), (b) or (c) of subsection (1) to prove that he had no intent to defraud, and for a person charged under paragraph (e) of that subsection to prove that he had no intent to conceal the state of affairs of the company or to defeat the law.

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Source: legislation.gov.uk · retrieved 2026-09-04