Insolvency Act 1986 · 1986 c. 45View on legislation.gov.uk
Part IV: Winding Up of Companies Registered under the Companies Acts — Chapter X: Malpractice before and during Liquidation; Penalisation of Companies and Company Officers; Investigations and Prosecutions
When a company is being wound up, an officer or contributory of the company commits an offence if he destroys, multilates, alters or falsifies any books, papers or securities, or makes or is privy to the making of any false or fraudulent entry in any register, book of account or document belonging to the company with intent to defraud or deceive any person.
A person guilty of an offence under this section is liable to imprisonment or a fine, or both.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
