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Companies (Audit, Investigations and Community Enterprise) Act 2004
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Point in time view as at 06/04/2005.
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There are currently no known outstanding effects for the Companies (Audit, Investigations and Community Enterprise) Act 2004.
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Prospective
In the Companies Act 1985 (c. 6), after Schedule 7A insert—
Section 245G(3)
“SCHEDULE 7BE+W+SSpecified persons, descriptions of disclosures etc. for the purposes of section 245G
Part 1 E+W+SSpecified persons
1The Secretary of State.
2The Department of Enterprise, Trade and Investment for Northern Ireland.
3The Treasury.
4The Bank of England.
5The Financial Services Authority.
6The Commissioners of Inland Revenue.
Part 2 E+W+SSpecified descriptions of disclosures
7A disclosure for the purpose of assisting a body designated by an order under section 46 of the Companies Act 1989 (delegation of functions of Secretary of State) to exercise its functions under Part 2 of that Act.
8A disclosure with a view to the institution of, or otherwise for the purposes of, disciplinary proceedings relating to the performance by an accountant or auditor of his professional duties.
9A disclosure for the purpose of enabling or assisting the Secretary of State or the Treasury to exercise any of their functions under any of the following—
(a)this Act;
(b)the insider dealing legislation;
(c)the Insolvency Act 1986;
(d)the Company Directors Disqualification Act 1986;
(e)the Financial Services and Markets Act 2000.
10A disclosure for the purpose of enabling or assisting the Department of Enterprise, Trade and Investment for Northern Ireland to exercise any powers conferred on it by the enactments relating to companies or insolvency.
11A disclosure for the purpose of enabling or assisting the Bank of England to exercise its functions.
12A disclosure for the purpose of enabling or assisting the Commissioners of Inland Revenue to exercise their functions.
13A disclosure for the purpose of enabling or assisting the Financial Services Authority to exercise its functions under any of the following—
(a)the legislation relating to friendly societies or to industrial and provident societies;
(b)the Building Societies Act 1986;
(c)Part 7 of the Companies Act 1989;
(d)the Financial Services and Markets Act 2000.
14A disclosure in pursuance of any Community obligation.
Part 3 E+W+SOverseas regulatory bodies
15A disclosure is made in accordance with this Part of this Schedule if—
(a)it is made to a body within paragraph 16, and
(b)it is made for the purpose of enabling or assisting that body to exercise the functions mentioned in that paragraph.
16A body is within this paragraph if it exercises functions of a public nature under legislation in any country or territory outside the United Kingdom which appear to the authorised person to be similar to his functions under section 245B of this Act.
17In determining whether to disclose information to a body in accordance with this Part of this Schedule, the authorised person must have regard to the following considerations—
(a)whether the use which the body is likely to make of the information is sufficiently important to justify making the disclosure; and
(b)whether the body has adequate arrangements to prevent the information from being used or further disclosed other than for the purposes of carrying out the functions mentioned in paragraph 16 or any other purposes substantially similar to those for which information disclosed to the authorised person could be used or further disclosed.”
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