Section 165(3)
ECCTA 2023
Economic Crime and Corporate Transparency Act 2023 · United Kingdom
After subsection (2) insert— Regulations under this section may create offences in relation to failures to comply with requirements imposed by virtue of subsection (2)(ba) or (e). The regulations must provide for any such offence to be punishable— on summary conviction in England and Wales, by a fine; on summary conviction in Scotland, by a fine not exceeding level 5 on the standard scale; on summary conviction in Northern Ireland, by a fine not exceeding level 5 on the standard scale.
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Source: legislation.gov.uk · retrieved 2026-09-04