Companies Act 2014
Admissibility in evidence of certain matters
881. (1) Where an answer is given by an individual to a question put to that individual in the exercise of powers conferred by any of the provisions specified in subsection (2), that answer—
(a) may be used in evidence against that individual in any civil proceedings,
(b) shall not be used in evidence against that individual in any criminal proceedings except a prosecution for perjury in respect of an answer given.
(2) The provisions referred to in subsection (1) are the following:
(c) rules made in respect of the winding up of companies (whether by the court or voluntarily) by the rule making authority referred to in section 564.
(3) A statement required by section 593—
(a) may be used in evidence, in any civil proceedings, against any individual who makes or concurs in the making of the statement,
(b) shall not be used in evidence against that individual in any criminal proceedings except a prosecution for perjury in respect of any matter contained in the statement.
(4) A document purporting to be a copy of a report of an inspector appointed under Part 13 shall be admissible in any civil proceedings as evidence—
(a) of the facts set out in it without further proof, unless the contrary is shown, and
(b) of the opinion of the inspector in relation to any matter contained in the report.
Modifications (not altering text):
Reference construed (28.07.2021) by Criminal Justice (Perjury and Related Offences) Act 2021 (13/2021), s. 4(2) and sch. 2 item 54, S.I. No. 378 of 2021.
References to perjury or subornation of perjury
(2) A reference in an enactment specified in Schedule 2 to perjury or to subornation of perjury, howsoever described, in relation to an act committed on or after the coming into operation of this subsection, shall be construed as a reference to perjury or to subornation of perjury, as the case may be, within the meaning of this Act.
Section 4 (2)
54. Companies Act 2014, section 671(7), subsections (1) and (3) of section 881 and sections 931A(7), 938(7) and 1500(3)