Companies Act 2014 section 558ZQ

Offence where director fails to disclose information or misleads process adviser

Section 558ZQ creates criminal offences where a director of an eligible company intentionally withholds relevant information from, or provides false information to, a process adviser during the rescue process for small and micro companies.

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.