Section 13DA(5)
CIGA 2020
Corporate Insolvency and Governance Act 2020 · United Kingdom
If paragraph (1), (2) or (3) is contravened— the company commits an offence, and any officer of the company who without reasonable excuse authorised or permitted the contravention commits an offence.
← 4 · All articles · 6 →
Source: legislation.gov.uk · retrieved 2026-09-04