172 General false statement offences

172  General false statement offences

For section 32 of the Economic Crime (Transparency and Enforcement) Act 2022 substitute—

“32 False statements: basic offence

(1)     It is an offence for a person, without reasonable excuse, to—

(a)     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

(b)     make to the registrar, for the purposes of this Part, a statement that is misleading, false or deceptive in

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