Schedule 9, Part 1, paragraph 1(5)
CIGA 2020
Corporate Insolvency and Governance Act 2020 · United Kingdom
If a company makes default in complying with any requirement of this section, an offence is committed by— the company, and every officer of the company who is in default. This is subject to subsection (7).
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Source: legislation.gov.uk · retrieved 2026-09-04