Section 826(1)

Information in respect of which a company is for the time being entitled to any exemption conferred by regulations under section 409(3) (information about related undertakings to be given in notes to accounts: exemption where disclosure harmful to company's business)— must not be included in a report under section 805 (report to members on outcome of investigation), and must not be made available under section 811 (right to inspect and request copy of entries).

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