Section 1267(4)

In subsection (3)(b) “relevant person”, in relation to a person who is required to produce a document, means a person who— has been or is a director or controller of that person; has been or is an auditor of that person; has been or is an actuary, accountant or lawyer appointed or instructed by that person; or has been or is an employee of that person.

← 3 · All articles · 5 →

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