Schedule 2, Part 3, Chapter 2A, paragraph 790LJ(1)
ECCTA 2023
Economic Crime and Corporate Transparency Act 2023 · United Kingdom
If a company fails, without reasonable excuse, to comply with section 790LA, 790LC, 790LD, 790LE, 790LF, 790LG or 790LH, or regulations under section 790LI, an offence is committed by— the company, and every officer of the company who is in default.
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Source: legislation.gov.uk · retrieved 2026-09-04