http://www.legislation.gov.uk/ukpga/2023/56/schedule/12/paragraph/13Economic Crime and Corporate Transparency Act 2023enStatute Law Database2024-05-20Expert Participation2024-04-26SCHEDULESSCHEDULE 12Criminal liability of bodies: economic crimesI113Statutory offencesAn offence under section 993 of the Companies Act 2006 (fraudulent trading).