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Confirmation of truth
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16. The Principal Act is amended by the insertion of the following section after section 140:
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“140A. (1) A reference in this Act to a confirmation of truth is a reference to a confirmation of truth made in accordance with this section.
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(2) A confirmation of truth—
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(a) may be made and transmitted by electronic means,
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(b) shall contain a confirmation that the person making the confirmation of truth has an honest belief that the Prescribed Financial Statement to which the confirmation relates is a complete and accurate statement of the person’s assets, liabilities, income and expenditure,
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(c) may be signed by the person making it by the person entering his or her name in an electronic format or otherwise electronically as may be prescribed, and
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(d) shall comply with any other requirements as to its content, verification, authentication or form as may be prescribed.
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(3) Without prejudice to the law as to contempt of court, a person who makes, or causes to be made, a confirmation in a confirmation of truth without an honest belief as to the truth of that confirmation shall be guilty of an offence and shall be liable—
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(a) on summary conviction, to a class A fine or to imprisonment for a term not exceeding 12 months, or both, or
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(b) on conviction on indictment, to a fine not exceeding €100,000 or imprisonment for a term not exceeding 5 years, or both.
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(4) The Insolvency Service, with the consent of the Minister, may, and if directed by the Minister to do so and in accordance with the terms of the direction, shall, by regulations—
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(a) prescribe the form of a confirmation of truth, and
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(b) provide for the matters referred to in subsection (2)(c) and (d).”.
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