Scope and fraud exclusion
The instrument permits composition of offences punishable only by a fine, or by a fine and a default penalty, including offences in subsidiary legislation. It separately includes the specified financial-statement offence under sections 201 and 204, while excluding cases involving intent to defraud creditors or another fraudulent purpose. Composition is therefore tied to defined offence categories.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official PDF ↗