Companies Act 2014 section 881

Admissibility in evidence of certain matters

Section 881 sets out the rules governing when answers, statements, and inspector reports obtained under various powers in the Companies Act can be used as evidence in civil and criminal proceedings.

• Answers given by individuals under compulsory questioning powers may be used as evidence against them in civil proceedings, but not in criminal proceedings (except for perjury prosecutions)
• Statements of a company's affairs required during a winding up may likewise be used against the maker in civil proceedings, but not in criminal proceedings (except for perjury)
• A copy of an inspector's report appointed under Part 13 is admissible in civil proceedings as evidence of the facts stated in it (unless disproved) and of the inspector's opinion
• The protections against use in criminal proceedings apply specifically to answers and statements compelled under the designated investigatory and winding-up provisions of the Act