Section 279M

If a company fails, without reasonable excuse, to comply with section 279G, 279H or 279I, an offence is committed by— the company, and every officer of the company who is in default. For this purpose a shadow director is treated as an officer of the company. A person guilty of an offence under this section is liable on summary conviction— in England and Wales, to a fine; in Scotland or Northern Ireland, to a fine not exceeding level 5 on the standard scale and, for continued contravention, a daily default fine not exceeding one-tenth of level 5 on the standard scale.

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