Companies Act 2006

349 Rights of independent assessor: right to information

(1) The independent assessor is entitled to access to the company’s records relating to—

(a) any poll on which he is to report;

(b) the meeting at which the poll or polls may be, or were, taken.

(2) The independent assessor may require anyone who at any material time was—

(a) a director or secretary of the company,

(b) an employee of the company,

(c) a person holding or accountable for any of the company’s records,

(d) a member of the company, or

(e) an agent of the company,

to provide him with information or explanations for the purpose of preparing his report.

(3) For this purpose “agent” includes the company’s bankers, solicitors and auditor.

(4) A statement made by a person in response to a requirement under this section may not be used in evidence against him in criminal proceedings except proceedings for an offence under section 350 (offences relating to provision of information).

(5) A person is not required by this section to disclose information in respect of which a claim to legal professional privilege (in Scotland, to confidentiality of communications) could be maintained in legal proceedings.