461 Permitted disclosure of information obtained under compulsory powers
461 Permitted disclosure of information obtained under compulsory powers
Companies Act 2006 | Legislation

(1)     The prohibition in section 460 of the disclosure of information obtained in pursuance of a requirement or order under section 459 (power of authorised person to require documents etc) that relates to the private affairs of an individual or to any particular business has effect subject to the following exceptions.

(2)     It does not apply to the disclosure of information for the purpose of facilitating the carrying out by the authorised person of his functions under section 456.

(3)     It does not apply to disclosure to—

(a)     the Secretary of State,

(b)     the Department of Enterprise, Trade and Investment for Northern Ireland,

(c)     the Treasury,

(d)     the Bank of England,

[(e)     the Financial Conduct Authority,

(ea)     the Prudential Regulation Authority, or]

(f)     the Commissioners for Her Majesty's Revenue and Customs.

(4)     It does not apply to disclosure—

(a)     for the purpose of assisting a body designated by an order under [section 1252] (delegation of functions of the Secretary of State) to exercise its functions under [Part 42];

[(aa)     for the purpose of assisting the competent authority to exercise its functions under the Statutory Auditors and Third Country Auditors Regulations 2016 and under the Audit Regulation;]

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