Section 1092C(2)
Subsection (1) applies to any offence other than— an offence under one of the following provisions (which concern false statements etc)— section 1112 or 1112A; section 5 of the Perjury Act 1911; section 44(2) of the Criminal Law (Consolidation) (Scotland) Act 1995; Article 10 of the Perjury (Northern Ireland) Order 1979 (S.I. 1979/1714 (N.I. 19)); section 32 or 32A of the Economic Crime (Transparency and Enforcement) Act 2022; section 34 or 35 of the Limited Partnerships Act 1907; any offence, not within paragraph (a), an element of which is the delivery to the registrar of a document, or the making of a statement to the registrar, that is misleading, false or deceptive.
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Source: legislation.gov.uk · retrieved 2026-09-04