(1) If a company fails to deliver a confirmation statement before the end of the period of 14 days after the end of a review period an offence is committed by -
(b) every officer of the company who is in default.
For this purpose a shadow director is treated as a director.
(2) A person guilty of an offence under subsection (1) is liable on summary conviction -
(a) in England and Wales to a fine, and, for continued contravention, a daily default fine not exceeding the greater of £500 and one-tenth of level 4 on the standard scale;
(b) in Scotland or Northern Ireland, to a fine not exceeding level 5 on the standard scale and, for continued contravention, a daily default fine not exceeding one-tenth of level 5 on the standard scale.
(3) The contravention continues until such time as a confirmation statement specifying a confirmation date no later than the last day of the review period concerned is delivered by the company to the registrar.
(4) [deleted]
(5) In the ca
…