212 Reports on payments to governments regulations: false statement offences etc
Economic Crime and Corporate Transparency Act 2023 (2023 c 56) | Legislation

Reports on payments to governments

212  Reports on payments to governments regulations: false statement offences etc

For regulation 16 of the Reports on Payments to Governments Regulations 2014 (SI 2014/3209) substitute—

“16 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 these Regulations, a document that is misleading, false or deceptive in a material particular, or

(b)     make to the registrar, for the purposes of these Regulations, a statement that is misleading, false or deceptive in a material particular.

(2)     Where the offence is committed by a firm, every officer of the firm who is in default also commits the offence.

(3)     In paragraph (2) “firm” has the meaning given by section

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