[7A Prosecution of delinquent officers of company]
[7A Prosecution of delinquent officers of company]

[[(1)     This section applies where the approval of a voluntary arrangement in relation to a company has taken effect under section 4A.]

(2)     [If it appears to the supervisor that any past or present officer of the company has committed an offence in connection with the voluntary arrangement, the supervisor 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 . . . supervisor and relating to the matter in question) as the authority requires.

In this subsection, “the appropriate authority” means—

(i)     in the case of a company registered in England and

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