Companies Act 2014 section 754

Inspector may require other persons to produce books or documents and give assistance

Section 754 deals with the power of a court-appointed inspector to require persons who are not officers or agents of the company under investigation to produce documents and provide assistance during an investigation.

  • An inspector may compel any person believed to hold information about the affairs of a company under investigation, even if that person is not an officer or agent of the company or a related body corporate
  • The inspector can require such a person to hand over all relevant books or documents in their possession or control, attend before the inspector, and provide all reasonable assistance with the investigation
  • Any person subject to such a requirement is legally obliged to comply with it
  • Producing a book or document under this section does not affect any lien that the person may claim over that book or document

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.