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Disclaimer: This is not legal advice. Legislation and case law change. Always consult a qualified solicitor for your specific situation.

UK Law Reference
All sections of Economic Crime and Corporate Transparency Act 2023
2023 c. 56, s.172

Section 172 — General false statement offences

Extent: E+W+S+N.I.

This version in force from 2024-03-04

Snapshot: 2026-08-24

Reproduced from legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). Amendments made after 2026-08-24 may not be reflected — always check the official text .

For section 32 of the Economic Crime (Transparency and Enforcement) Act 2022 substitute—False statements: basic offence32 (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 a material particular. (2) Where the offence is committed by a legal entity, every officer of the entity who is in default also commits the offence. (3) A person guilty of an offence under this section is liable— (a) on summary conviction in England and Wales, to a fine; (b) on summary conviction in Scotland, to a fine not exceeding level 5 on the standard scale; (c) on summary conviction in Northern Ireland, to a fine not exceeding level 5 on the standard scale.False statements: aggravated offence32A (1) It is an offence for a person knowingly 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 a material particular. (2) Where the offence is committed by a legal entity, every officer of the entity who is in default also commits the offence. (3) A person guilty of an offence under this section is liable— (a) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both); (b) on summary conviction— (i) in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates’ court or a fine (or both); (ii) in Scotland, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum (or both); (iii) in Northern Ireland, to imprisonment for a term not exceeding 6 months or a fine not exceeding the statutory maximum (or both).