Part III Investigations and Powers to Obtain Information

Amendments of the Companies Act 1985

66 Punishment for destroying, mutilating, &c. company documents.

1

Section 450 of the M1Companies Act 1985 (punishment for destroying, mutilating, &c. company documents) is amended as follows.

2

In subsection (1) for the opening words down to “insurance company” substitute “An officer of a company, or of an insurance company”, for “body’s” substitute “company’s” and for “the body” substitute “the company”.

3

For subsection (4) substitute—

4

Sections 732 (restriction on prosecutions), 733 (liability of individuals for corporate default) and 734 (criminal proceedings against unincorporated bodies) apply to an offence under this section.

4

After that subsection insert—

5

In this section “document” includes information recorded in any form.