Section 853J | Power to amend duties to deliver certain information F1
From legislation.gov.uk
16 July 2026
(1)The Secretary of State may by regulations make provision about the duties on a company in relation to the delivery of information falling within section , , or (referred to in this section as “relevant information”).F2
(2)The regulations may, in particular, make provision requiring relevant information to be delivered—
(a)on such occasions as may be prescribed;
(b)at such intervals as may be prescribed.
(3)The regulations may amend or repeal the provisions of sections , and to .F3
(4)The regulations may provide—
(a)that where a company fails to comply with any duty to deliver relevant information an offence is committed by—
(i)the company, andF4
(ii)every officer of the company who is in default;F5
(b)that a person guilty of such an offence is liable on summary conviction—
(i)in England and Wales, to a fine and, for continued contravention, a daily default fine not exceeding the greater of £500 and one-tenth of level 4 on the standard scale;
(ii)in Scotland or Northern Ireland, to a fine not exceeding level 5 on the standard scale and, for continued contravention, a daily default fine not exceeding one-tenth of level 5 on the standard scale;
(c)that, in the case of continued contravention, an offence is also committed by every officer of the company who did not commit an offence under provision made under paragraph (a) in relation to the initial contravention but who is in default in relation to the continued contravention;
(d)that a person guilty of such an offence is liable on summary conviction—
(i)in England and Wales, to a fine not exceeding the greater of £500 and one-tenth of level 4 on the standard scale for each day on which the contravention continues and the person is in default;
(ii)in Scotland or Northern Ireland, to a fine not exceeding one-tenth of level 5 on the standard scale for each day on which the contravention continues and the person is in default.
(5)The regulations may provide that, for the purposes of any provision made under subsection (4), a shadow director is to be treated as a director.
(6)Regulations under this section are subject to affirmative resolution procedure.