Companies Act 2014 section 1555

Supplemental provisions in relation to section 1554

Section 1555 extends the confidentiality obligations set out in section 1554 to a wider group of individuals connected with the Supervisory Authority, recognised accountancy bodies, and the Registrar.

  • Confidentiality rules under section 1554 apply beyond the persons originally named in that section to additional categories of individuals.
  • Current and former members or directors of any board or committee of the Supervisory Authority, recognised accountancy bodies, or the Registrar are covered.
  • Current and former employees of those same bodies are also bound by the confidentiality requirements.
  • Professional and other advisors, whether current or former, engaged by any of those bodies must likewise comply with the confidentiality obligations.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.