Section 366 — Companies Act 1993: Disclosure of information and reports

366 Disclosure of information and reports (1) A person authorised by the Registrar for the purpose of section 365 of this Act who has— (a) Obtained a document or information in the course of making an inspection under that section; or (b) Prepared a report in relation to an inspection under that section— must, if directed to do so by the Registrar, give the document, information, or report to— (c) The Minister of the Crown who, under the authority of any warrant or with the authority of the Prime Minister, is for the time being responsible for the administration of this Act; or (d) The chief executive of the department of State that, with the authority of the Prime Minister, is for the time being responsible for the administration of this Act; or (e) Any person authorised by the Registrar to receive the document, information, or report for the purposes of this Act or in connection with the exercise of powers conferred by this Act; or (f) A liquidator for the purposes of the liquidation of a company; or (g) Any person authorised by the Registrar to receive the document, information, or report for the purposes of detecting offences against any Act. (2) A person authorised by the Registrar for the purposes of section 365 of this Act who has— (a) Obtained a document or information in the course of making an inspection under that section; or (b) Prepared a report in relation to an inspection under that section— must give the document, information, or report to the Registrar, a Deputy Registrar, a District Registrar, or an Assistant Registrar when directed to do so by any person holding any of those offices. (3) A person authorised by the Registrar for the purposes of section 365 of this Act who has— (a) Obtained a document or information in the course of making an inspection under that section; or (b) Prepared a report in relation to an inspection under that section— must not disclose that document, information, or report except— (c) In accordance with subsection (1) or subsection (2) of this section; or (d) Subject to the approval of the Registrar, with the consent of the person to whom it relates; or (e) Subject to the approval of the Registrar, for the purposes of this Act or in connection with the exercise of powers conferred by this Act; or (f) To the extent that the information, or information contained in the document or report, is available under any Act or in a public document; or (g) Subject to the approval of the Registrar, to a liquidator for the purposes of the liquidation of a company or the assets of an overseas company; or (h) In the course of criminal proceedings; or (i) Subject to the approval of the Registrar, for the purpose of detecting offences against any Act. (4) A person who fails to comply with this section commits an offence and is liable on conviction to the penalty set out in section 373(2) of this Act. Subsection (1)(c) and (d) were substituted, as from 1 October 1995, by section 10(3) Department of Justice (Restructuring) Act 1995 (1995 No 39).