VAT definition
[A48 Prosecution of delinquent officers of company]
Section [A48 Prosecution of delinquent officers of company]
Insolvency Act 1986 (1986 c 45) | Legislation[A48 Prosecution of delinquent officers of company]
[(1) This section applies where a moratorium has been obtained for a company.
(2) If it appears to the monitor that any past or present officer of the company has committed an offence in connection with the moratorium, the monitor must forthwith—
(a) report the matter to the appropriate authority, and
(b) provide the appropriate authority with such information and give the authority such access to and facilities for inspecting and taking copies of documents (being information or documents in the possession or under the control of the monitor and relating to the matter in question) as the authority requires.
(3) In subsection (2), “the appropriate authority”—
(a) in the case of a company registered in England and Wales, means the Secretary of State,
(b) in the case of a company registered in Scotland, means the Lord Advocate, and
(c) in the case
To view this document in full, take a free 7 day trial of LexisNexis and benefit from:
- Access to 20 million legal documents from over 1,600 Sources as part of our archive
- The ability to download court judgments within 30 minutes of their release
- New enactments available within 24 hours of publication on legislation.gov.uk
- Exclusive Sources to LexisNexis include; Halsbury’s Laws, Atkin’s Court Forms, Encyclopedia of Forms and Precedents and the All England Law Reports
To view the latest version of this document and thousands of others like it,
sign-in to LexisNexis or register for a free trial.
To view this document in its entirety, and to better understand how the law applies in
practice, sign-in to LexisNexis or start your free trial.
Use the latest law
Court judgement are available within 24 hours of being handed down with case digests and enactments published throughout the day.
Apply the law
Halsbury’s Annotations provide clear definitions of legal concepts, making them more accessible.
Improve response time
Practice notes provide up-to-date explanations of the law, helping you to respond with speed and accuracy.
CONTACT US
