[853L Failure to deliver confirmation statement]

[853L  Failure to deliver confirmation statement]

[(1)     If a company fails to deliver a confirmation statement before the end of the period of 14 days after the end of a review period an offence is committed by—

(a)     the company, [and]

[(b)     every officer of the company who is in default,]

For this purpose a shadow director is treated as a director.

(2)     A person guilty of an offence under subsection

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