Section 172(1)

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.

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