Companies Act 2014
F346[Offence where director fails to disclose information or misleads process adviser
558ZQ. (1) A director of an eligible company who intentionally—
(a) fails to disclose to the process adviser appointed in respect of the eligible company any relevant information—
(i) that is available to him or her, and
(ii) that he or she has been required to produce by the process adviser,
(b) provides any false or misleading information to the process adviser in respect of the eligible company, or
(c) fails to disclose to the process adviser in respect of the eligible company any information available to him or her that the director knows, or ought to know, is relevant information,
shall be guilty of a category 2 offence.
(2) In subsection (1), "relevant information" means information which is material to the exercise by the process adviser of his or her functions under this Part.]
Inserted (7.12.2021) by Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), s. 3, S.I. No. 673 of 2021.