Fine-only offences under the Act
The first category is any Companies Act offence punishable only by a fine, or a fine together with a default penalty. This wording is important: the regulation does not extend that general category to every offence carrying imprisonment.
The financial-statement category and its fraud exclusion
The second category concerns section 201(1), read with section 204(1A). It excludes offences committed with intent to defraud the company’s creditors, another person’s creditors, or for a fraudulent purpose. The exclusion must be assessed separately from an ordinary filing failure.
Subsidiary legislation and the Registrar’s power
The third category covers offences under subsidiary legislation made under the Act, again limited to a fine or a fine plus default penalty. Composition is by the Registrar in accordance with section 409B(1); the PDF specifies eligibility categories rather than amounts, payment deadlines or a right to an offer.
Instrument dates
Made on 21 December 2015 under section 411, the regulations were published on 31 December 2015 and commenced on 3 January 2016. The article identifies that historical instrument rather than presenting it as a complete current enforcement code.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗