(1)Each of the persons mentioned in subsection (2) below shall—
(a)give to the office holder such information concerning the company and its promotion, formation, business, dealings, affairs or property as the office holder may at any time after the relevant date reasonably require; and
(b)attend on the office holder at such times as the office holder may reasonably require.
(2)The persons referred to in subsection (1) above are—
(a)those who are or have at any time been officers of the company;
(b)those who have taken part in the formation of the company at any time within one year before the relevant date;
(c)those who are in the employment of the company, or have been in its employment within that year, and are in the office holder's opinion capable of giving information which he requires; and
(d)those who are, or have within that year been, officers of, or in the employment of, another company which is, or within that year was, an officer of the company in question.
(3)For the purposes of subsection (2) above " the relevant date " is whichever is applicable of the following dates, namely—
(a)the date on which the company went into liquidation ;
(b)the date on which the administration order was made ;
(c)the date on which the administrative receiver was appointed or, if he was appointed in succession to another administrative receiver, the date on which the first of his predecessors was appointed; and
(d)the date on which the provisional liquidator was appointed;
and in that subsection " employment" includes employment under a contract for services.
(4)This section shall apply in the case of a company that is being wound up by the court—
(a)as if the persons referred to in subsection (2) above included any person who has acted as liquidator, administrator or administrative receiver of the company; and
(b)where the court is in England and Wales, as if references to the office holder included references to the official receiver, whether or not he is the liquidator of the company.
(5)If a person without reasonable excuse fails to comply with any obligation imposed by this section, he shall be liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum and, for continued contravention, to a daily default fine not exceeding one-tenth of the statutory maximum;
(b)on conviction on indictment, to a fine.