Companies Act 2014 section 1557

Obligation of Supervisory Authority or recognised accountancy body to gather information

Section 1557 requires the Supervisory Authority or a recognised accountancy body to act promptly when gathering information requested by a counterpart authority in another EU Member State, and to communicate any delays along with the reasons for those delays.

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.