Companies Act 2014 section 957

Disclosure of information to Director

Section 957 enables certain public bodies and authorities to share information with the Director of Corporate Enforcement where that information relates to possible offences under the Companies Acts.

• Specified bodies — including the Competition Authority, An Garda Síochána, Revenue Commissioners, the Irish Takeover Panel and the Insolvency Service of Ireland — may disclose relevant information to the Director of Corporate Enforcement or the Director's officers.
• The power to disclose applies notwithstanding any other law that might otherwise restrict the sharing of such information.
• The information that may be shared relates to the commission of an offence under the Companies Acts, and other persons may be prescribed by regulation as permitted to disclose.
• This section was repealed by the Companies (Corporate Enforcement Authority) Act 2021, reflecting the replacement of the Director of Corporate Enforcement by the Corporate Enforcement Authority.

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