Companies Act 2014
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Information, books or documents may be disclosed to competent authority | ||
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792. (1) Any information, book or document relating to a company that has been obtained under any of sections 778 to 780 , 783 or 787 may be disclosed to a competent authority without the consent of the company. | ||
(2) For the purposes of subsection (1), a competent authority includes— | ||
(a) the Minister; | ||
(b) a person authorised by the Minister; | ||
(c) an inspector appointed under this Act; | ||
(d) the Registrar; | ||
(e) the Minister for Finance; | ||
(f) an officer authorised by the Minister for Finance; | ||
(g) the Revenue Commissioners; | ||
(h) the Supervisory Authority; | ||
(i) any court of competent jurisdiction; | ||
(j) a supervisory authority within the meaning of regulations relating to insurance made under the European Communities Act 1972 ; | ||
(k) the Central Bank; or | ||
(l) any authority established outside the State in which there are vested— | ||
(i) functions of investigating or prosecuting an offence similar to an offence referred to in section 791 (a) or (b); | ||
(ii) functions of assessing the liability of a person in respect of a tax or duty or other payment owed or payable to the state in which it is established or any other authority established in that state; | ||
(iii) functions of collecting an amount due in respect of a tax or duty or other payment referred to in subparagraph (ii); or | ||
(iv) functions that are similar to the functions referred to in any of section 791 (d) to (h). |