Part 1: Companies House Reform General offences and enforcement Section 102: General false statement offences
This section substitutes section 1112 into the Companies Act 2006 and inserts a new section 1112A.
	The new section 1112 differs from the old provision by removing the need for a person to have "knowingly or recklessly" delivered, or caused to be delivered to the Registrar a document or statement which is false, deceptive or misleading in a material particular for an offence to occur. The emphasis is changed so that a false statement offence occurs where a person delivers a false, deceptive or misleading filing "without a reasonable excuse". The wording of this section mirrors the wording in the false filing offence in section 32 of the Economic Crime (Transparency and Enforcement) Act 2022.
	The reasonable excuse component ensures that the offence is not engaged in, for example, cases where a company reasonably relies on information provided by others which turns out to be untrue, or to prevent UK professionals assisting companies being prosecuted from having made an honest mistake.
	Subsection (4) of the substituted section 1112 sets the penalty for the basic offence; on summary conviction, unlimited fine in England and Wales, and level 5 on the standard scale in Scotland and Northern Ireland.
	New section 1112A adds an aggravated offence which is committed by a person who knows that the document or statement provided is misleading, false or deceptive in a material fact.
	Subsection (4) of new section 1112A sets the penalty for the aggravated offence; on indictment, to imprisonment for not more than 2 years or a fine (or both). For summary conviction, in England and Wales to imprisonment for a term not exceeding the general limit in a magistrates’ court or a fine (or both) and in Scotland or Northern Ireland, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum (or both).