Section A47

An officer of a company commits an offence if, for the purpose of obtaining a moratorium for the company or an extension of a moratorium for the company, the officer— makes any false representation, or fraudulently does, or omits to do, anything. Subsection (1) applies even if no moratorium or extension is obtained. In this section, officer includes a shadow director.

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