2(1)CDDA 1986 is amended as follows.
(2)In section 1 (disqualification orders: general)—
(a)in subsection (1), after “6” insert “, 8ZF”;
(b)in subsection (2), for “and 8ZA” substitute “, 8ZA and 8ZF”.
(3)In section 1A (disqualification undertakings: general)—
(a)in subsection (1)—
(i)for “and 8ZE” substitute “, 8ZE, 8ZF and 8ZG”, and
(ii)for “Secretary of State” substitute “appropriate authority”;
(b)in subsection (2), for “or 8ZC” substitute “, 8ZC or 8ZF”;
(c)in subsection (4), for “Secretary of State” substitute “appropriate authority”;
(d)after subsection (4) insert—
“(5)In this section “the appropriate authority” means—
(a)in relation to an undertaking under section 8ZF or 8ZG, an officer of Revenue and Customs;
(b)in any other case, the Secretary of State.”
(4)In section 8A (variation etc. of disqualification undertaking)—
(a)after subsection (2) insert—
“(2ZA)Subsection (2) does not apply to an application in the case of an undertaking given under section 8ZF or 8ZG, and in such a case on the hearing of the application an officer of Revenue and Customs—
(a)must appear and call the attention of the court to any matters which appear to the officer to be relevant;
(b)may give evidence or call witnesses.”;
(b)in subsection (3), in paragraph (b), for “or 8” substitute “, 8, 8ZF or 8ZG”.
(5)In section 12A (Northern Irish disqualification orders), in the words before paragraph (a), after “2002” insert “or made by the High Court of Northern Ireland under section 8ZF or 8ZG”.
(6)In section 12B (Northern Irish disqualification undertakings), in the words before paragraph (a), after “undertaking” insert “under section 8ZF or 8ZG so far as they extend to Northern Ireland or”.
(7)In section 12C (determining unfitness etc: matters to be taken into account)—
(a)in subsection (1)—
(i)in paragraph (b), after “8” insert “, 8ZG”, and
(ii)in paragraph (c), after “6” insert “or 8ZF”;
(b)after subsection (3) insert—
“(3A)This section also applies where an officer of Revenue and Customs must determine—
(a)whether a person's conduct as a director of one or more companies or overseas companies makes the person unfit to be concerned in the management of a company;
(b)whether to exercise any discretion the officer has to accept a disqualification undertaking under section 8ZF or 8ZG.”;
(c)in subsection (4), after “Secretary of State” insert “or the officer (as the case may be)”.
(8)In section 16(4) (application for disqualification order: parties), after paragraph (b) insert—
“(ba)an officer of Revenue and Customs;”.
(9)In section 17 (application for leave under an order or undertaking)—
(a)after subsection (3ZB) insert—
“(3ZC)Where a person is subject to a disqualification undertaking accepted at any time under section 8ZF or 8ZG, any application for leave for the purposes of section 1A(1)(a) must be made to any court to which, if an officer of Revenue and Customs had applied for a disqualification order under the section in question at that time, the application could have been made.”;
(b)after subsection (5) insert—
“(5A)Subsection (5) does not apply to an application for leave—
(a)for the purposes of section 1(1)(a) if the application for the disqualification order was made by an officer of Revenue and Customs, or
(b)for the purposes of section 1A(1)(a) if the disqualification undertaking was accepted by an officer of Revenue and Customs.
(5B)In such a case, on the hearing of the application an officer of Revenue and Customs—
(a)must appear and call the attention of the court to any matters which appear to the officer to be relevant;
(b)may give evidence or call witnesses.”
(10)In section 18(2A) (disqualification undertakings to be included in register), after paragraph (a) insert—
“(aa)disqualification undertakings accepted by an officer of Revenue and Customs under section 8ZF or 8ZG;”.
(11)In section 20 (admissibility in evidence of statements)—
(a)in subsection (1), after “1986” insert “or under the 1989 Order”;
(b)in subsection (3)—
(i)omit the “or” at the end of paragraph (c);
(ii)at the end of paragraph (d), insert “; or
(e)an offence under Article 10 of the Perjury (Northern Ireland) Order 1979 (S.I. 1979/1714 (N.I. 19)) (false statements made otherwise than on oath).”;
(c)after subsection (4) insert—
“(5)In subsection (1), “the 1989 Order” means the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)).”
(12)In section 21 (interaction with Insolvency Act 1986)—
(a)in the heading, after “1986” insert “etc”;
(b)after subsection (4) insert—
“(5)Sections 8ZF and 8ZG and the other provisions of this Act so far as relating to applications and orders made, and undertakings accepted, under those provisions in Northern Ireland, are deemed included in Parts 2 to 7 of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)) for the purposes of the following Articles of that Order—
Article 359 (power to make insolvency rules);
Article 361 (fees orders).”
(13)In section 22 (interpretation), after subsection (2A) insert—
“(2B)So far as this Act extends to Northern Ireland, subsections (2) and (2A) do not apply and instead—
“company” means—
a company registered under the Companies Act 2006 in Northern Ireland, or
a company that may be wound up under Part 6 of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)) (unregistered companies), and
“overseas company” means a company which is incorporated or formed outside Northern Ireland.”
(14)In section 22H (application of Act to protected cell companies)—
(a)in subsection (1)(a), at the beginning, insert “so far as this section extends to England and Wales and Scotland,”,
(b)after subsection (1)(a) insert—
“(aa)so far as this section extends to Northern Ireland, “protected cell company” means a protected cell company incorporated under Part 4 of the Risk Transformation Regulations 2017 which has its registered office in Northern Ireland;”
(c)in subsection (4)(j), at the beginning insert “so far as this section extends to England and Wales and Scotland,”;
(d)after subsection (4)(j), insert—
“(k)so far as this section extends to Northern Ireland, references to an overseas company include references to a protected cell company incorporated under the Risk Transformation Regulations 2017 which has its registered office in England and Wales (or Wales) or Scotland.”
(15)In section 24 (extent), after subsection (2) insert—
“(3)For provision extending this Act (other than sections 13 to 15) to Northern Ireland so far as relating to applications and orders made, and undertakings accepted, under section 8ZF or 8ZG, see paragraph 4 of Schedule 13 to the Finance Act 2024.”