If any account balance sheet, abstract, statement, or other document required by this Act is false in any particular to the knowledge of any person who signs it, that person shall be guilty of an offence and shall be liable to be proceeded against and punished as if he or she were guilty of an offence under section 6 of the Criminal Justice (Perjury and Related Offences) Act 2021.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 21 June 2021 - onwards