Commentary Part 22: Information about Interests in Company’s Shares.Background Section 806: Report to members: offences
1125.This section re-enacts section 215(8) of the 1985 Act. It specifies the criminal penalties arising if the company fails to report as required on the outcome of the investigation or to keep the report under section 805. Unlike section 215, every officer in default is liable to a fine for a failure to report, but the company itself is not.