Investment Funds, Companies and Miscellaneous Provisions Act 2005

Amendment of section 242 of Act of 1990.

71.—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.”,


(c) in subsection (2), by inserting after “subsection (1)” “or (1A)”.