Part 2 – Limited partnerships etc Delivery of documents Section 146: General false statement offences
This section inserts new sections 31 and 32 into the Limited Partnerships Act 1907 which relate to two offences to deliver documents to the Registrar that are misleading, false or deceptive in a material particular, or to make a statement to the Registrar that is misleading, false or deceptive in a material particular.  It is intended to mirror new section 1112A of the Companies Act 2006 and new sections 15A, 15B and 32 of the Economic Crime (Transparency and Enforcement) Act 2022.
	The first offence in new section 31 is a basic offence, where the delivery of the document or making of a statement is made without reasonable excuse. It provides that where the offence is committed by a legal entity, every managing officer of that legal entity also commits the offence. A person guilty of an offence under section 31 is liable to a fine in England and Wales, or to a fine not exceeding level 5 on the standard scale in Scotland or Northern Ireland.
	A managing officer will be in default if they authorise or permit, participate in, or fail to take all reasonable steps to prevent the contravention. A corporate managing officer does not commit the offence unless one of its managing officers is in default. Where a corporate managing officer does commit the offence every managing officer in question also commits the offence.
	New section 32 introduces an aggravated offence, where the delivery of a document or making of a statement that is misleading, false or deceptive is done so knowingly. It provides that where the offence is committed by a legal entity, every managing officer of that legal entity also commits the offence. A person guilty of an offence under section 31 is liable on indictment to imprisonment for a term not exceeding the general limit in the Magistrate’s court, or a fine, or both in England and Wales; to imprisonment for a term not exceeding 12 months, or a fine not exceeding the statutory maximum, or both in Scotland, and to imprisonment for a term not exceeding 6 months or a fine not exceeding the statutory maximum, or both in Northern Ireland.
	A managing officer will be in default if they authorise or permit, participate in, or fail to take all reasonable steps to prevent the contravention. A corporate managing officer does not commit the offence unless one of its managing officers is in default. Where a corporate managing officer does commit the offence every managing officer in question also commits the offence.