Section 1140(2)

This section applies to— a director or secretary of a company; a person who is a registrable person or a registrable relevant legal entity in relation to a company (within the meanings given by section 790C); in the case of an overseas company whose particulars are registered under section 1046, a person holding any such position as may be specified for the purposes of this section by regulations under that section; a person appointed in relation to a company as— a judicial factor (in Scotland), an interim manager appointed under section 76 of the Charities Act 2011or section 33 of Charities Act (Northern Ireland) 2008 , or a manager appointed under section 47 of the Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27).

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