Schedule 2, Part 3, Chapter 2A, paragraph 790LL(3)
ECCTA 2023
Economic Crime and Corporate Transparency Act 2023 · United Kingdom
If the company fails, without reasonable excuse, to do so, an offence is committed by— the company, and every officer of the company who is in default.
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Source: legislation.gov.uk · retrieved 2026-09-04 · Text as consolidated on 2026-06-29; changes after this date are not shown.