For regulation 16 of the Reports on Payments to Governments Regulations 2014 (S.I. 2014/3209) substitute -
"16 False statements: basic offence
(1) It is an offence for a person, without reasonable excuse, to -
(a) deliver or cause to be delivered to the registrar, for the purposes of these Regulations, a document that is misleading, false or deceptive in a material particular, or
(b) make to the registrar, for the purposes of these Regulations, a statement that is misleading, false or deceptive in a material particular.
(2) Where the offence is committed by a firm, every officer of the firm who is in default also commits the offence.
(3) In paragraph (2) "firm" has the meaning given by section 1173(1) of the Act.
(4) Sections 1121 to 1123 of the Act (liability of officers default: interpretation etc) apply for the purposes of paragraph (2) as they apply for the purposes of provisions of the Companies Acts.
(5) A person guilty of an offence under this regulation is liable -
(a) on summa
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