Companies Act 2014 section 785

Offences in relation to requirement to produce books or documents

Section 785 sets out the criminal offences that arise when a person fails to comply with requirements to produce books or documents, provides false information, or tampers with documents during a company investigation.

• Failing to produce books or documents, or failing to provide explanations or statements when required under the Act, is a category 2 offence
• A defence is available if the person can prove both that the documents were not in their possession or control and that it was not reasonably practicable to comply
• Knowingly providing a false or misleading explanation or statement, or destroying, altering, falsifying or concealing documents subject to a direction, are each category 2 offences
• Statements or explanations provided under compulsion may be used against the individual in legal proceedings, but not in a criminal prosecution of that person except for offences under this section

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