Schedule 1B, paragraph 14B(3)
CA 2006
Companies Act 2006 · United Kingdom
A person guilty of an offence under this paragraph is liable— on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both); on summary conviction— in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates’ court or to a fine (or both); in Scotland, to imprisonment for a term not exceeding twelve months or to a fine not exceeding the statutory maximum (or both); in Northern Ireland, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum (or both).
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Source: legislation.gov.uk · retrieved 2026-09-04