Section 7A(2)

If it appears to the supervisor that any past or present officer of the company has committed an offence in connection with the voluntary arrangement, the supervisor must forthwith report the matter to the appropriate authority, and provide the appropriate authority with such information and give the authority such access to and facilities for inspecting and taking copies of documents (being information or documents in the possession or under the control of the ... supervisor and relating to the matter in question) as the authority requires.

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Source: legislation.gov.uk · retrieved 2026-09-04