Commentary on Sections Schedule 3: Register of people with significant control Part 21A: Information about people with significant control 790F: Failure by company to comply with information duties
414.It is an offence, triable either way, for a company to fail to take steps or give notice under sections 790D and 790E. The offence is committed by the company and every officer of the company in default (see section 1121 CA 2006), punishable by imprisonment or a fine.