Section 140(5)
ECCTA 2023
Economic Crime and Corporate Transparency Act 2023 · United Kingdom
A person guilty of an offence under this section is liable on summary conviction— in England and Wales, to a fine; in Scotland or Northern Ireland, to a fine not exceeding level 5 on the standard scale and, for continued contravention, a daily default fine not exceeding one-tenth of level 5 on the standard scale.
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Source: legislation.gov.uk · retrieved 2026-09-04