Section 172(3)
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; 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.
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Source: legislation.gov.uk · retrieved 2026-09-04