Chapter 16 – Offences by officers of companies in liquidation, offences of fraudulent trading and certain other offences, referrals to D.P.P., etc. (ss 715-724)

Contents

Section 715 – Application of certain provisions of Chapter and construction of certain references to company, relevant person, etc. [CA 2014 s 715] Section commentary
Section 716 – Offence for failure to make disclosure, or deliver certain things, to liquidator [CA 2014 s 716] Section commentary
Section 717 – Certain fraudulent acts within 12 months preceding winding up or any time thereafter: offences [CA 2014 s 717] Section commentary
Section 718 – Other fraudulent acts (relating to obtaining credit, irregular pledges, etc.) within 12 months preceding winding up or any time thereafter: offences [CA 2014 s 718] Section commentary
Section 719 – Material omission in statement relating to company's affairs, failure to report false debt, etc. [CA 2014 s 719] Section commentary
Section 720 – Additional offence with respect to section 718(c) and certain defences with respect to foregoing matters [CA 2014 s 720] Section commentary
Section 721 – Other frauds by officers of companies which have gone into liquidation: offence [CA 2014 s 721] Section commentary
Section 722 – Fraudulent trading of company: offence [CA 2014 s 722] Section commentary
Section 723 – Prosecution of offences committed by officers and members of company [CA 2014 s 723] Section commentary
Section 724 – Supplemental provisions in relation to section 723: duty to provide assistance to D.P.P. and Director of Corporate Enforcement [CA 2014 s 724] Section commentary

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member