Part 1

Auditors, accounts, directors' liabilities and investigations
Chapter 2

Accounts and reports

Supervision of accounts and reports

Power to amend categories of permitted disclosure
15E
1
The Secretary of State may by order amend section 15D(3), (4) and (5).
2
An order under this section must not—
a
amend subsection (3) of that section (
UK
public authorities) by specifying a person unless the person exercises functions of a public nature (whether or not he exercises any other function);
b
amend subsection (4) of that section (purposes for which disclosure permitted) by adding or modifying a description of disclosure unless the purpose for which the disclosure is permitted is likely to facilitate the exercise of a function of a public nature;
c
amend subsection (5) of that section (overseas regulatory authorities) so as to have the effect of permitting disclosures to be made to a body other than one that exercises functions of a public nature in a country or territory outside the United Kingdom.
3
The power to make an order under this section is exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.
Ss. 15-15E substituted for s. 15 (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 232(2) (with arts. 6, 11, 12)