Section 45

A company may have a common seal, but need not have one. A company which has a common seal shall have its name engraved in legible characters on the seal. If a company fails to comply with subsection (2) an offence is committed by— the company, and every officer of the company who is in default. An officer of a company, or a person acting on behalf of a company, commits an offence if he uses, or authorises the use of, a seal purporting to be a seal of the company on which its name is not engraved as required by subsection (2). A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 3 on the standard scale. This section does not form part of the law of Scotland.

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