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Companies Act 2006

Companies Act 2006 s 349

s 349 Rights of independent assessor: right to information

(1) The independent assessor is entitled to access to the company's records relating to— (a) any poll on which he is to report; (b) the meeting at which the poll or polls may be, or were, taken. (2) The independent assessor may require anyone who at any material time was— (a) a director or secretary of the company, (b) an employee of the company, (c) a person holding or accountable for any of the company's records, (d) a member of the company, or (e) an agent of the company, to provide him with information or explanations for the purpose of preparing his report. (3) For this purpose “ agent ” includes the company's bankers, solicitors and auditor. (4) A statement made by a person in response to a requirement under this section may not be used in evidence against him in criminal proceedings except proceedings for an offence under section 350 (offences relating to provision of information). (5) A person is not required by this section to disclose information in respect of which a claim to legal professional privilege (in Scotland, to confidentiality of communications) could be maintained in legal proceedings.

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