Schedule 2, Part 3, paragraph 11

In section 790F (failure by company to comply with information duties), for subsection (1) substitute— If a company fails, without reasonable excuse, to comply with a duty under section 790CB, 790D, 790DA(3), 790E, 790EA, 790EB or 790EC to take steps or give a notice, 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