Section 242 of the Act of 1990 is amended -
(a) in subsection (1), by inserting before "produces, lodges or delivers", in each place where those words occur, "completes, signs",
(b) by inserting the following subsection after subsection (1):
"(1A) A person who knowingly or recklessly furnishes false information to an electronic filing agent that is subsequently transmitted in a return made, on the person's behalf, to the registrar of companies shall be guilty of an offence.",
and
(c) in subsection (2), by inserting after "subsection (1)" "or (1A)".