Moratorium Chapter 7: contains provisions about offences
If the monitor becomes aware that any officer of the company has committed an offence in relation to the moratorium, the monitor must report the matter to the appropriate authority and provide such information as that authority may require. In the case of a company registered in England or Wales, the appropriate authority is the Secretary of State; in the case of a company registered in Scotland, it is the Lord Advocate. In the case of an unregistered company, the appropriate authority is-
	(i) if it has a principal place of business in England and Wales but not Scotland, the Secretary of State,
(ii) if it has a principal place of business in Scotland but not England and Wales, the Lord Advocate, and
(iii) if it has a principal place of business in both England and Wales and Scotland, the Secretary of State and the Lord Advocate;
(iv) if it does not have a principal place of business in England and Wales or Scotland, the Secretary of State.
	The offences are detailed in full in Part A1. In addition, an officer of the company will commit an offence if they make a false representation, or fraudulently do, or omit to do, anything, for the purpose of obtaining a moratorium or an extension. There are also general offences which include, during a moratorium or within the 12 months leading up to a moratorium: an officer of the company concealing company property to the value of £500 or more, concealing any debt due to or from the company, fraudulently removing company property to the value of £500 or more, concealing or destroying any document affecting or relating to the company’s affairs or pawning, pledging or disposing of any company property obtained on credit (unless it is in the ordinary course of business). It is a defence to some of these general offences for a person to prove that they had no intent to defraud or, for other of the offences specified, that they had no intent to conceal the state of affairs of the company.