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Insolvency Act 2000

Reports by liquidators of criminal misconduct by company officers or members

10.In certain circumstances, Section 218 Insolvency Act 1986 requires a liquidator¹ to report suspicions of criminal misconduct by company officers or members to the Director of Public Prosecutions, who may then refer such reports to the Secretary of State for investigation.  The Act requires liquidators to make such reports directly to the Secretary of State rather than to the Director of Public Prosecutions.  In Scotland reports will continue to be made to the Lord Advocate who will no longer be able to require the Secretary of State to investigate the alleged offences.


A liquidator is the insolvency practitioner appointed to realise the assets of a company and distribute the proceeds to creditors in a liquidation.

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