Section 172

For section 32 of the Economic Crime (Transparency and Enforcement) Act 2022 substitute— It is an offence for a person, without reasonable excuse, to— deliver or cause to be delivered to the registrar, for the purposes of this Part, a document that is misleading, false or deceptive in a material particular, or make to the registrar, for the purposes of this Part, a statement that is misleading, false or deceptive in a material particular. Where the offence is committed by a legal entity, every officer of the entity who is in default also commits the offence. A person guilty of an offence under this section is liable— on summary conviction in England and Wales, to a fine; on summary conviction in Scotland, to a fine not exceeding level 5 on the standard scale; on summary conviction in Northern Ireland, to a fine not exceeding level 5 on the standard scale. It is an offence for a person knowingly to— deliver or cause to be delivered to the registrar, for the purposes of this Part, a document that is misleading, false or deceptive in a material particular, or make to the registrar, for the purposes of this Part, a statement that is misleading, false or deceptive in a material particular. Where the offence is committed by a legal entity, every officer of the entity who is in default also commits the offence. A person guilty of an offence under this section is liable— on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both); on summary conviction— in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates’ court or a fine (or both); in Scotland, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum (or both); in Northern Ireland, to imprisonment for a term not exceeding 6 months or a fine not exceeding the statutory maximum (or both).

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