Personal Insolvency Act 2012

“ ‘Debt Settlement Arrangement’ has the same meaning as in the Personal Insolvency Act 2012;

‘Personal Insolvency Arrangement’ has the same meaning as it has in the Personal Insolvency Act 2012;

‘statement of affairs’ means a statement of the debtor’s or bankrupt’s affairs in the form specified in rules of court;

‘trustee’ means a person appointed as trustee under Part V;”.

143. Amendment of section 7 of Bankruptcy Act 1988.

143.— Section 7 of the Bankruptcy Act 1988 is amended in subsection (1) by the insertion after paragraph (c) of the following paragraphs:

• “(ca) the individual has been subject as a debtor to a Debt Settlement Arrangement which has been terminated under section 83 of the Personal Insolvency Act 2012;

• (cb) the individual has been subject as a debtor to a Debt Settlement Arrangement which under section 84 of the Personal Insolvency Act 2012 is deemed to have failed;

  • (cc) the individual has been subject as a debtor to a Personal Insolvency Arrangement which has been terminated under section 122 of the Personal Insolvency Act 2012;

  • (cd) the individual has been subject as a debtor to a Personal Insolvency Arrangement which under section 123 of the Personal Insolvency Act 2012 is deemed to have failed;”.

144. Amendment of section 8 of Bankruptcy Act 1988.

144.— Section 8 of the Bankruptcy Act 1988 is amended—

• (a) by the substitution of the following for subsection (1):

• “(1) A summons (in this Act referred to as a ‘bankruptcy summons’) may be granted by the court to a person (in this section referred to as ‘the creditor’) who proves that—

  • (a) a debt of more than €20,000 is due to the creditor concerned by the person against whom the summons is sought,

  • (b) the debt is a liquidated sum, and

  • (c) the creditor concerned has given not less than 14 days’ notice to the debtor of the creditor’s intention to apply for a bankruptcy summons and the debt remains unpaid.”,

and

• (b) in subsection (2) by the substitution of “more than €20,000” for “€1,300 or more”.

145. Amendment of section 11 of Bankruptcy Act 1988.

145.— Section 11 of the Bankruptcy Act 1988 is amended—

• (a) in paragraph (a) of subsection (1) by the substitution of “amounts to more than €20,000” for “amounts to €1,900 or more”, and

• (b) by the substitution of the following for subsection (3):

• “(3) Subject to subsections (4) and (5) a debtor may petition for adjudication against himself.

• (4) A debtor may not present a petition for adjudication unless the petition is accompanied by an affidavit sworn by the debtor that he has, prior to presenting the petition, made reasonable efforts to reach an appropriate arrangement with his creditors relating to his debts by making a proposal for a Debt Settlement Arrangement or a Personal Insolvency Arrangement to the extent that the circumstances of the debtor would permit him to enter into such an arrangement.

• (5) A debtor may not present a petition for adjudication unless the petition is accompanied by a statement of affairs and such statement of affairs discloses that the debts of the debtor exceed the assets of the debtor by any amount greater than €20,000.”.

146. Amendment of section 12 of Bankruptcy Act 1988.

146.— The Bankruptcy Act 1988 is amended by the substitution of the following for section 12:

“Petitioning creditor’s costs.

12.— (1) The petitioning creditor shall at his own cost present his petition and prosecute it until the statutory sitting referred to in section 17(3), and subject to subsection (2) the Court shall at or after the sitting make an order for the payment of such costs out of the estate of the bankrupt in course of priority to be settled by rules of court.

• (2) In considering whether it is appropriate to make an order under subsection (1) the Court shall have regard to whether or not the petitioning creditor had unreasonably refused to accept proposals made in connection with a proposal for a Debt Settlement Arrangement or a Personal Insolvency Arrangement pursuant to the Personal Insolvency Act 2012.”.

147. Amendment of section 14 of Bankruptcy Act 1988.

147.— The Bankruptcy Act 1988 is amended by the substitution of the following for section 14:

“Adjudication: creditor’s petition.

14.— (1) Subject to subsection (2), where the petition is presented by a creditor, the Court shall, if satisfied that the requirements of section 11(1) have been complied with, by order adjudicate the debtor bankrupt.

• (2) Before making an order under subsection (1), the Court shall consider the nature and value of the assets available to the debtor, the extent of his liabilities, and whether the debtor’s inability to meet his engagements could, having regard to those matters and the contents of any statement of affairs of the debtor filed with the Court, be more appropriately dealt with by means of—

  • (a) a Debt Settlement Arrangement, or

  • (b) a Personal Insolvency Arrangement,

  and where the Court forms such an opinion the Court may adjourn the hearing of the petition to allow the debtor an opportunity to enter into such of those arrangements as is specified by the Court in adjourning the hearing.

• (3) A copy of the order shall be served on the debtor, either personally or by leaving it at his residence or place of business in the State.

• (4) For the purposes of subsection (2), the Court may order the bankrupt to attend and make full disclosure of his assets and liabilities to the Court by way of a statement of affairs filed with the Court.”.

148. Amendment of section 15 of Bankruptcy Act 1988.

148.— The Bankruptcy Act 1988 is amended by the substitution of the following for section 15:

“Adjudication on debtor’s petition.

15.— (1) Subject to subsection (2), where the petition for adjudication is presented by the debtor the Court may, where it considers it appropriate to do so, and where it is satisfied that the debtor is unable to meet his engagements with his creditors and that the requirements of section 11(4) and (5) have been complied with, by order adjudicate the debtor a bankrupt.

• (2) Before making an order under subsection (1), the Court shall consider the nature and value of the assets available to the debtor, the extent of his liabilities, and whether the debtor’s inability to meet his engagements could, having regard to those matters and the contents of the debtor’s statement of affairs filed with the Court, be more appropriately dealt with by means of—

  • (a) a Debt Settlement Arrangement, or

  • (b) a Personal Insolvency Arrangement,

  and where the Court forms such an opinion the court may adjourn the hearing of the petition to allow the debtor an opportunity to enter into such of those arrangements as is specified by the Court in adjourning the hearing.”.

149. Amendment of section 39 of Bankruptcy Act 1988.

149.— Section 39 of the Bankruptcy Act 1988 is amended—

• (a) by the substitution of the following for subsection (1):

• “(1) Where a stay on the realisation of the estate of the bankrupt has been granted under section 38 or where the Official Assignee has otherwise consented in writing to suspend the realisation of the bankrupt’s estate on such terms as he may specify in such consent, the bankrupt shall call a meeting of his creditors before the Court for the purpose of making an offer of composition to them.”,

and

• (b) by the substitution of the following for subsection (4):

• “(4) A creditor whose debt is less than €500 shall not be entitled to vote.”.

150. Insertion into Bankruptcy Act 1988 of new sections 44A and 44B.

150.— The Bankruptcy Act 1988 is amended by the insertion, after section 44, of the following sections:

“Pensions in Bankruptcy.

44A.— (1) Subject to subsection (2), where a person is adjudicated bankrupt, and he or she is, or may become entitled to, payments under a relevant pension arrangement, assets relating to the arrangement (other than payments already received by the bankrupt, or that the bankrupt was entitled to receive, under the arrangement) shall not vest in the Official Assignee for the benefit of the creditors of the bankrupt.

• (2) Where a bankrupt has an interest in or entitlement under a relevant pension arrangement which would, if the bankrupt performed an act or exercised an option, cause that debtor to receive from or at the request of the person administering that relevant pension arrangement—

  • (a) an income, or

  • (b) an amount of money other than income,

  in accordance with the relevant provisions of the Taxes Consolidation Act 1997, that bankrupt shall be considered as being in receipt of such income, and such amount of money shall vest in the Official Assignee or the trustee in bankruptcy.

• (3) Subsection (2) applies where—

  • (a) the bankrupt is entitled at the date of being adjudicated a bankrupt to perform the act or exercise the option referred to in subsection (2),

  • (b) was entitled at any time before the date of the adjudication, to perform the act or exercise the option referred to in subsection (2), but had not performed the act or exercised the option, or

  • (c) will become entitled within 5 years of the date of the adjudication to perform the act or exercise the option referred to in subsection (2).

• (4) Where subsection (2) applies, the Official Assignee or the trustee in bankruptcy may where he or she considers that it would be beneficial to the creditors of the bankrupt to do so, perform an act or exercise an option referred to in subsection (2) in place of the bankrupt.

• (5) In this section and in sections 44B and 85D a reference to a relevant pension arrangement means:

  • (a) a retirement benefits scheme, within the meaning of section 771 of the Taxes Consolidation Act 1997, for the time being approved by the Revenue Commissioners for the purposes of Chapter 1 of Part 30 of that Act;

  • (b) an annuity contract or a trust scheme or part of a trust scheme for the time being approved by the Revenue Commissioners under section 784 of the Taxes Consolidation Act 1997;

  • (c) a PRSA contract, within the meaning of section 787A of the Taxes Consolidation Act 1997, in respect of a PRSA product, within the meaning of that section;

  • (d) a qualifying overseas pension plan within the meaning of section 787M of the Taxes Consolidation Act 1997;

  • (e) a public service pension scheme within the meaning of section 1 of the Public Service Superannuation (Miscellaneous Provisions) Act 2004;

  • (f) a statutory scheme, within the meaning of section 770(1) of the Taxes Consolidation Act 1997, other than a public service pension scheme referred to in paragraph (e);

  • (g) such other pension arrangement as may be prescribed by the Minister, following consultation with the Ministers for Finance, Social Protection and Public Expenditure and Reform.

  Excessive pension contributions by bankrupt.

  44B.— (1) Where, on application by the Official Assignee or the trustee in bankruptcy, the Court is satisfied that the bankrupt, or a person on his or her behalf, has within the 3 years prior to the adjudication made contributions to a relevant pension arrangement under which the bankrupt is, or may become entitled to, payments and which contributions—

  • (a) were excessive in view of the bankrupt’s financial circumstances when those contributions were made, and

  • (b) had the effect of—

    • (i) materially contributing to the bankrupt’s inability to pay his or her debts, or

    • (ii) substantially reducing the sum available for distribution to the creditors,

    the Court may make such order in relation to the relevant pension arrangement as it considers appropriate for the purpose of ensuring that the contributions which the Court considers to be excessive or any part of such contributions can be vested in the Official Assignee or the trustee in bankruptcy to be made available for distribution to the creditors.

• (2) In considering an application under subsection (1) and in determining whether or not the contributions made by the bankrupt to a relevant pension arrangement were excessive the Court may have regard to all the financial circumstances of the bankrupt and in particular:

  • (a) whether the bankrupt made payments to his or her creditors in respect of debts due to those creditors on a timely basis at or about the time when the bankrupt made the contribution concerned;

  • (b) whether the bankrupt was obliged to make contributions of the amount or percentage of income as the payments actually made under his or her terms and conditions of employment and if so obliged, whether the bankrupt or a person who as respects the bankrupt is a relative could have materially influenced the creation of such obligation;

  • (c) the amount of the contributions paid, including the percentage of total income of the bankrupt in each tax year concerned which such contributions represent;

  • (d) the amount of the contributions paid, in each of the 6 years prior to the making of the adjudication including the percentage of total income of the bankrupt which such contributions represent in each of those years;

  • (e) the age of the bankrupt at the relevant times;

  • (f) the percentage limits which applied to the bankrupt in relation to relief from income tax for the purposes of making contributions to a relevant pension arrangement in each of the 6 years prior to the adjudication; and

  • (g) the extent of provision made by the bankrupt in relation to any relevant pension arrangement prior to the making of the contributions concerned.

• (3) In this section “relative” as respects a person, means a brother, sister, parent, spouse or civil partner of the person or a child of the person or of the spouse or civil partner.”.

151. Amendment of section 45 of Bankruptcy Act 1988.

151.— Section 45 of the Bankruptcy Act 1988 is amended in subsection (1) by the substitution of “€6,000” for “€3,100”.

152. Amendment of section 57 of Bankruptcy Act 1988.

152.— Section 57 of the Bankruptcy Act 1988 is amended in subsection (1) by the substitution of “3 years” for “1 year”.

153. Amendment of section 58 of Bankruptcy Act 1988.

153.— Section 58 of the Bankruptcy Act 1988 is amended in subsection (1) by the substitution of “3 years” for “1 year”.

154. Amendment of section 59 of Bankruptcy Act 1988.

154.— Section 59 of the Bankruptcy Act 1988 is amended—

• (a) in paragraph (a) of subsection (1) by the substitution of “3 years” for “two years”, and

• (b) in paragraph (a) of subsection (3) by the substitution of “3 years” for “two years”.

155. Insertion into Bankruptcy Act 1988 of new section 65A.

155.— The Bankruptcy Act 1988 is amended by the insertion, after section 65, of the following new section:

“Cesser of section 65.

65A.— An application for an order under section 65 shall not be made after the coming into operation of this section, but this section shall not operate to prevent an application under section 65(2) where an order under section 65(1) is in force on the coming into operation of this section.”.

156. Amendment of section 81 of Bankruptcy Act 1988.

156.— Section 81 of the Bankruptcy Act 1988 is amended in paragraph (a) of subsection (1) by the substitution of “31st December” for “5th day of April”.

157. Amendment of section 85 of Bankruptcy Act 1988.

157.— Section 85 of the Bankruptcy Act 1988 is amended by the substitution of the following for section 85:

“Automatic discharge from bankruptcy.

85.— (1) Subject to subsection (2) and section 85A every bankruptcy shall, on the 3rd anniversary of the date of the making of the adjudication order in respect of that bankruptcy, unless prior to that date the bankruptcy has been discharged or annulled, stand discharged.

• (2) Subject to section 85A, a bankruptcy subsisting on the coming into operation of section 157 of the Personal Insolvency Act 2012 where the order of adjudication was made more than 3 years prior to the coming into operation of that section, shall stand discharged 6 months after that day unless the bankruptcy has otherwise been discharged or annulled.

• (3) Where a bankruptcy is discharged in pursuance of this section the unrealised property of the bankrupt shall remain vested in the Official Assignee for the benefit of the creditors.

• (4) A bankrupt who is discharged from bankruptcy in pursuance of this section shall have a duty to co-operate with the Official Assignee in relation to the realisation and distribution of such of his property as is vested in the Official Assignee.

• (5) A person whose bankruptcy has been discharged by virtue of this section may apply to the Official Assignee for the issue of a certificate of discharge from bankruptcy.

• (6) In this section and in sections 85A to 85D ‘bankrupt’ includes personal representatives and assigns.

Objection to automatic discharge from bankruptcy.

85A.— (1) The Official Assignee, the trustee in bankruptcy or a creditor of the bankrupt may, prior to the discharge of a bankrupt pursuant to section 85, apply to the Court to object to the discharge of a bankrupt from bankruptcy in accordance with section 85 where the Official Assignee, the trustee in bankruptcy or the creditor concerned believes that the bankrupt has—

- (*a*) failed to co-operate with the Official Assignee in the realisation of the assets of the bankrupt, or

- (*b*) hidden from or failed to disclose to the Official Assignee income or assets which could be realised for the benefit of the creditors of the bankrupt.

• (2) An application under subsection (1) shall be made on notice to the bankrupt and where made by the trustee in bankruptcy or a creditor, notice shall also be given to the Official Assignee.

• (3) Where it appears to the Court that the making of an order pursuant to subsection (4) may be justified, the Court may make an order that the matters complained of by the applicant under subsection (1) be further investigated and pending the making of a determination of the application the bankruptcy shall not stand discharged by virtue of section 85.

• (4) Where the court is satisfied that the bankrupt has—

  • (a) failed to co-operate with the Official Assignee in the realisation of the assets of the bankrupt, or

  • (b) hidden from or failed to disclose to the Official Assignee income or assets which could be realised for the benefit of the creditors of the bankrupt,

  the Court may where it considers it appropriate to do so, order that in place of the discharge provided for in section 85 the bankruptcy shall stand discharged on such later date, being not later than the 8th anniversary of the date of the making of the adjudication order, as the Court considers appropriate.

• (5) Where the Court has made an order under subsection (4), no further application may be made under subsection (1).

• (6) The making of an order under this section shall not prevent an application being made for discharge or annulment under section 85B.

Entitlement to discharge from bankruptcy.

85B.— (1) A bankrupt shall be entitled to an order discharging him from bankruptcy where provision has been made for the payment of the expenses, fees and costs of the bankruptcy, and for preferential payments, and—

- (*a*) he has paid one euro in the euro, with such interest as the Court may allow, or

- (*b*) he has obtained the consent in writing of all of his creditors, whose debts have been proved and admitted in the bankruptcy, or

- (*c*) section 41 (discharge of adjudication order) applies.

• (2) The giving of consent by a creditor under subsection (1) constitutes a waiver by that creditor of the right to recover the amount concerned proved and admitted in the bankruptcy.

• (3) A person whose bankruptcy has been discharged by virtue of this section may apply to the Official Assignee for the issue of a certificate of discharge from bankruptcy.

Annulment of adjudication in bankruptcy.

85C.— (1) A person shall be entitled to an annulment of his adjudication—

- (*a*) where he has shown cause pursuant to section 16, or

- (*b*) in any other case where, in the opinion of the Court, he ought not to have been adjudicated bankrupt.

• (2) An order of annulment shall provide that any property of the bankrupt then vested in the Official Assignee shall be revested in or returned to the bankrupt, and that order shall for all purposes be deemed to be a conveyance, assignment or transfer of that property to the bankrupt and, where appropriate, may be registered accordingly.

• (3) A person whose bankruptcy has been annulled may apply to the Official Assignee for the issue of a certificate that the bankruptcy has been annulled.

Bankruptcy payment orders.

85D.— (1) The Court may, on application being made to it by the Official Assignee or the trustee in bankruptcy, make an order requiring a bankrupt to make payments to the Official Assignee or the trustee in bankruptcy from his income or other assets for the benefit of his creditors (a ‘bankruptcy payment order’).

• (2) An application for a bankruptcy payment order may not be made after the bankrupt has been discharged from bankruptcy, but where an application for such an order is made before the discharge of the bankrupt, the Court may make a bankruptcy payment order after the date of discharge as if the bankrupt had not been so discharged.

• (3) An order made under subsection (1) shall have effect for no longer than 5 years from the date of the order coming into operation, and where, during the order’s validity, the court has varied the order under subsection (5) such variation shall not cause the order to have effect for a period of more than 5 years, and in any event, any order made under subsection (1) or varied under subsection (5) shall cease to have effect on the 8th anniversary of the date on which the bankrupt was adjudicated bankrupt.

• (4) In making an order under subsection (1) the Court shall have regard to the reasonable living expenses of the bankrupt and his or her dependants and the Court may also have regard to any guidelines on reasonable living expenses issued by the Insolvency Service under the Personal Insolvency Act 2012 or by the Official Assignee.

• (5) The Court, on the application of the bankrupt or the Official Assignee or the trustee in bankruptcy, may vary a bankruptcy payment order granted under subsection (1) where there has been a material change in the circumstances of the bankrupt.

• (6) The court in granting an application under subsection (1) may order any person from whom the bankrupt is entitled to receive any salary, income, emolument, pension or other payment to make payments to the Official Assignee or trustee.

• (7) For the purposes of this section, where a bankrupt is, or may become entitled to, payments under a relevant pension arrangement, an asset relating to the arrangement (other than payments already received by the bankrupt, or that the bankrupt was entitled to receive, under the arrangement) shall not be regarded as an asset.”.

158. Amendment of section 123 of Bankruptcy Act 1988.

158.— Section 123(3)(b) of the Bankruptcy Act 1988 is amended by the substitution of “3 years” for “twelve months”.

PART 5 Regulation of Personal Insolvency Practitioners

Chapter 1 General Provisions

159. Interpretation (Part 5).

159.— In this Part—

“accounting records”, in relation to a personal insolvency practitioner, mean the books of account and all other documents required to be kept by the personal insolvency practitioner in accordance with regulations made under section 173;

F128["authorised officer" means a person appointed under section 176B to be an authorised officer;]

“complainant”, in relation to a complaint, means the person who made the complaint;

“complaint” means a complaint under section 178;

F129["improper conduct", in relation to a personal insolvency practitioner, means—

• (a) the commission by the personal insolvency practitioner of an act which renders the personal insolvency practitioner no longer a fit and proper person to carry on practice as a personal insolvency practitioner,

• (b) the commission by the personal insolvency practitioner of a material contravention of a provision of this Act or any regulations made thereunder, or

• (c) failure by the personal insolvency practitioner to perform his or her functions under this Act in accordance with this Act and any regulations made thereunder.]

“inspector” means a person appointed under section 176 to be an inspector;

“investigation” means an investigation under section 180;

“investigation report”, in relation to an investigation, means a report in writing prepared, following the completion of the investigation, by the inspector appointed under section 180(1)(b) to carry out the investigation—

• (a) stating that the inspector—

• (i) is satisfied that improper conduct by the personal insolvency practitioner to whom the investigation relates has occurred or is occurring, or

• (ii) is not so satisfied,

as appropriate,

• (b) if paragraph (a)(i) is applicable, stating the grounds on which the inspector is so satisfied, and

• (c) if paragraph (a)(ii) is applicable, stating—

• (i) the basis on which the inspector is not so satisfied, and

• (ii) the inspector’s opinion, in view of such basis, on whether or not a further investigation of the personal insolvency practitioner is warranted and, if warranted, the inspector’s opinion on the principal matters to which the further investigation should relate;

“maintain”, in relation to a record, includes create and keep;

“major sanction”, in relation to a personal insolvency practitioner, means—

• (a) the revocation of his or her authorisation to carry on practice as a personal insolvency practitioner and a prohibition (which may be a permanent prohibition, a prohibition for a specified period or a prohibition subject to specified conditions) against the former personal insolvency practitioner applying for a new authorisation,

• (b) the suspension for a specified period of his or her authorisation to carry on practice as a personal insolvency practitioner or, in any case where the period of such suspension (in this paragraph referred to as “the relevant period”) sought to be imposed is longer than the period of validity of the authorisation left to run, the suspension of the authorisation during that period and a prohibition for a specified period against the former personal insolvency practitioner applying for a new authorisation, which periods, added together, are equivalent to the relevant period,

• (c) a direction to the personal insolvency practitioner that the personal insolvency practitioner pay a sum, as specified in the direction but not exceeding €30,000, to the Insolvency Service, being the whole or part of the cost to the Insolvency Service of an investigation of the personal insolvency practitioner, or

• (d) any combination of any of the sanctions specified in paragraphs (a) to (c);

“minor sanction”, in relation to a personal insolvency practitioner, means—

• (a) the issue, to the personal insolvency practitioner, of—

• (i) advice,

• (ii) a caution,

• (iii) a warning, or

• (iv) a reprimand,

or

• (b) any combination of any of the sanctions specified in paragraph (a);

“moneys received from debtors” means moneys received from a debtor or from third parties in respect of the debtor under a Debt Settlement Arrangement or a Personal Insolvency Arrangement;

“professional indemnity insurance” means a policy of indemnity insurance against losses arising from claims in respect of any description of civil liability incurred by a person arising from his or her carrying on practice as a personal insolvency practitioner;

“Register” means the Register of Personal Insolvency Practitioners established under section 162;

“satisfied” means satisfied on reasonable grounds;

“specified”—

• (a) in relation to a period, means a period which is reasonable in the circumstances concerned,

• (b) in relation to a time, date or place, means a time, date or place, as the case may be, which is reasonable in the circumstances concerned;

“terms” includes conditions.

160. Unauthorised person acting as personal insolvency practitioner.

160.— (1) A person shall not—

• (a) act as a personal insolvency practitioner,

• (b) hold himself or herself out as available to act as a personal insolvency practitioner, or

• (c) represent himself or herself by advertisement as available to act as a personal insolvency practitioner,

unless that person is authorised to so act by virtue of this Act.

• (2) A person who acts in contravention of subsection (1) is guilty of an offence.

161. F130[Regulations that may be made by Insolvency Service regarding personal insolvency practitioners.

161.— (1) The Insolvency Service, with the consent of the Minister, may and, if directed by the Minister to do so and in accordance with the terms of the direction, shall, following consultation with the Minister for Finance and with any other person as the Insolvency Service deems appropriate or as the Minister directs, by regulations provide for any of the following, for the purposes of the authorisation, regulation and supervision of personal insolvency practitioners F131[(including in relation to the performance by them of functions or acts pursuant to section 54A(2))] and the protection of debtors and creditors who are or may become parties to Debt Settlement Arrangements or Personal Insolvency Arrangements and the maintenance of public confidence in the operation of Debt Settlement Arrangements and Personal Insolvency Arrangements under this Act:

• (a) the requirements applicable to—

• (i) the authorisation of persons to carry on practice as personal insolvency practitioners;

• (ii) the supervision and regulation of persons authorised to carry on practice as personal insolvency practitioners in the performance of their functions under this Act;

• (iii) the dealings of a person authorised to carry on practice as a personal insolvency practitioner with the Insolvency Service; and

• (iv) the cessation or transfer of practice by persons authorised to carry on practice as personal insolvency practitioners;

• (b) the requirements to be met in the performance of their functions under this Act by personal insolvency practitioners including, without limiting the generality of the foregoing, in relation to:

• (i) the public interest;

• (ii) the duties owed to debtors and creditors who are or may become parties to Debt Settlement Arrangements or Personal Insolvency Arrangements;

• (iii) the professional and ethical conduct of personal insolvency practitioners;

• (iv) the maintenance of the confidentiality of the information of debtors and creditors who are or may become parties to Debt Settlement Arrangements or Personal Insolvency Arrangements;

• (v) case management in respect of debtors by whom a personal insolvency practitioner is appointed; and

• (vi) conflicts of interest;

• (c) the qualifications (including levels of training, education, expertise and experience) or any other requirements (including required standards of competence, fitness and probity, and required minimum levels of professional indemnity insurance) for the authorisation of persons to carry on practice as personal insolvency practitioners;

• (d) the terms on which indemnity against losses is to be available to personal insolvency practitioners under any policy of indemnity insurance and the circumstances in which the right to such indemnity is to be excluded or modified;

• (e) the records to be maintained and the information and returns, including in electronic form, to be provided to the Insolvency Service by personal insolvency practitioners;

• (f) the requirements to be met by a personal insolvency practitioner when handling complaints against that personal insolvency practitioner;

• (g) the standards to be adhered to by personal insolvency practitioners in regard to advertising under this Act;

• (h) the circumstances and purposes for which a personal insolvency practitioner may charge fees or costs or seek to recover outlay in respect of work done following engagement by a debtor at any time in performing his or her functions—

• (i) under this Act,

• (ii) under regulations made under this Act,

• (iii) under rules of court,

and the requirements to be met by a personal insolvency practitioner when charging fees or costs or seeking to recover outlays, and

• (i) any other matter relating to the authorisation, supervision or regulation of personal insolvency practitioners which is incidental to or is considered by the Insolvency Service to be necessary or expedient for the said purposes or all or any of the matters referred to in this subsection.

• (2) The Insolvency Service may do anything which it considers necessary or expedient to monitor a personal insolvency practitioner’s compliance with his or her obligations under this Act and regulations made under this Act.]

162. Register of Personal Insolvency Practitioners.

162.— (1) The Insolvency Service shall establish and maintain a register to be known as the Register of Personal Insolvency Practitioners.

• (2) The Register shall be in such form as the Insolvency Service deems appropriate and shall—

• (a) contain the names of personal insolvency practitioners and such other identifying particulars as the Insolvency Service considers appropriate, and

• (b) contain such other entries in respect of personal insolvency practitioners (including personal insolvency practitioners whose authorisation is suspended) as the Insolvency Service considers appropriate.

• (3) The Insolvency Service shall make the Register available for inspection by members of the public on its website.

• (4) A copy of an entry in the Register shall, on request, be issued by the Insolvency Service on payment of such fee (if any) as may be prescribed.

• (5) In any legal proceedings, a certificate signed by the Director, or a member of the staff of the Insolvency Service authorised by the Director to give a certificate under this subsection, stating that a person—

• (a) is registered in the Register,

• (b) is not registered in the Register,

• (c) was at a specified date or during a specified period registered in the Register,

• (d) was not, at a specified date or during a specified period, registered in the Register or was suspended from the Register at that time, or

• (e) has never been registered in the Register,

shall, without proof of the signature of the person purporting to sign the certificate or that the person was the Director or a member of the staff of the Insolvency Service so authorised, as the case may be, be evidence, unless the contrary is proved, of the matters stated in the certificate.

• (6) The Insolvency Service shall ensure that the Register is accurate and, for that purpose, the Insolvency Service shall make any alteration requiring to be made in the information contained in an entry.

• (7) The Insolvency Service shall, as soon as is practicable after doing anything under subsection (6), give notice in writing of that fact to the personal insolvency practitioner to whom the alteration relates.

• (8) A personal insolvency practitioner to whom an entry in the Register relates shall give notice in writing to the Insolvency Service of—

• (a) any error that the person knows of in the entry, and

• (b) any change in circumstances that is likely to have a bearing on the accuracy of the entry,

as soon as may be after the person becomes aware of that error or change in circumstances, as the case may be.

163. Application for authorisation to carry on practice as personal insolvency practitioner.

163.— (1) An individual may make an application in the prescribed form to the Insolvency Service for authorisation to carry on practice as a personal insolvency practitioner unless the individual is prohibited from making such an application by virtue of the imposition on the individual of a major sanction which falls within paragraph (a) or (b) of the definition of “major sanction” in section 159 or where an order under section 179(2) is in force suspending that individual from carrying on practice as a personal insolvency practitioner.

• (2) An application under subsection (1) shall be accompanied by—

• (a) evidence of the applicant’s competence (including any levels of education, training and experience specified by the Insolvency Service), and in particular that the applicant has a satisfactory knowledge of—

• (i) the provisions of this Act, and

• (ii) the law generally as it applies in the State relating to the insolvency of individuals and in particular statutory provisions relating to such persons,

• (b) a report in the prescribed form by a duly qualified accountant that appropriate financial systems and controls are or will be in place for the protection of moneys received from debtors if the applicant is authorised to carry on practice as a personal insolvency practitioner,

• (c) evidence in writing of the availability to the applicant of the required level of professional indemnity insurance if the applicant is authorised to carry on practice as a personal insolvency practitioner,

• (d) such other documents as may be prescribed by the Insolvency Service in relation to applications for authorisation to carry on practice as a personal insolvency practitioner, and

• (e) the prescribed fee.

• (3) Without prejudice to section 168, the Insolvency Service may—

• (a) require an applicant to provide in the prescribed form, or by statutory declaration, such additional information in respect of the applicant’s character, competence and financial position, and it may make such inquiries and conduct such examinations in that regard, as it considers necessary,

• (b) require the applicant to provide a certificate in the prescribed form by a member of the Garda Síochána not below the rank of superintendent containing such particulars in respect of the applicant as are requisite for the due performance of the Insolvency Service’s functions in relation to the applicant.

164. Authorisation to carry on practice as personal insolvency practitioner or refusal to authorise.

164.— (1) Subject to subsections (3) and (5), the Insolvency Service may authorise an individual to carry on practice as a personal insolvency practitioner and shall furnish to that individual the registration number assigned to such person for the purposes of the Register.

• (2) When deciding whether to authorise an individual to carry on practice as a personal insolvency practitioner, the Insolvency Service shall take into account any information supplied to it under sections 163 and 168.

• (3) Subject to section 165, the Insolvency Service shall refuse to authorise an individual to carry on practice as a personal insolvency practitioner if—

• (a) section 163 has not been complied with as respects the individual,

• (b) the individual has not furnished sufficient evidence to show that there is available to him or her the required level of professional indemnity insurance,

• (c) the individual—

• (i) is under 18 years of age, or

• (ii) is an undischarged bankrupt,

• (d) the Insolvency Service is satisfied that the individual—

• (i) is not a fit and proper person to carry on practice as a personal insolvency practitioner,

• (ii) is not competent to carry on practice as a personal insolvency practitioner or does not meet the levels of education, training and experience specified by the Insolvency Service, or

• (iii) does not comply with any requirement (not being a requirement referred to in any of paragraphs (a) to (c) of this subsection) of this Act or of regulations made under this Act applicable to the person.

• F132[(4) An authorisation to carry on practice as a personal insolvency practitioner, unless sooner surrendered or revoked or otherwise ceasing to be in force, shall remain in force for a period to be determined by the Insolvency Service, but such period shall not exceed 5 years from the date on which the authorisation is issued.]

• (5) An authorisation to carry on practice as a personal insolvency practitioner is personal to the personal insolvency practitioner concerned.

• (6) An authorisation to carry on practice as a personal insolvency practitioner shall not authorise the person concerned to carry on any other form of financial advisory services subject to regulation by the Central Bank of Ireland.

165. Notification to applicant of refusal to authorise, etc.

165.— (1) Where the Insolvency Service proposes to refuse to authorise a person to carry on practice as a personal insolvency practitioner, it shall give notice in writing to the person—

• (a) of the proposal and the reasons for the proposal, and

• (b) stating that the person may make representations in writing to the Insolvency Service on the proposal—

• (i) subject to subparagraph (ii), within 21 days from the date of the issue of that notice to the person,

• (ii) within such longer period as the Insolvency Service deems appropriate in the circumstances of the case.

• (2) Where the Insolvency Service has given a notice under subsection (1) to a person, it shall, as soon as is practicable after the expiration of the period referred to in subsection (1)(b)(i) or (ii), as the case requires, and the consideration of any representations referred to in subsection (1)(b) made to it—

• (a) issue to the person the authorisation that is the subject of the notice, or

• (b) refuse to issue the authorisation that is the subject of the notice and give the person—

• (i) notice in writing of the refusal and the reasons for the refusal, and

• (ii) a copy of section 169 if the ground, or one of the grounds, for the refusal falls within section 164(3)(d).

166. Renewal of authorisation to carry on practice as a personal insolvency practitioner.

166.— (1) An authorisation to carry on practice as a personal insolvency practitioner, unless it has been revoked, may, subject to subsection (4), be renewed by the Insolvency Service.

• (2) An application for the renewal of an authorisation to carry on practice as a personal insolvency practitioner shall be—

• (a) in the prescribed form,

• (b) made at least 6 weeks before the expiration of the authorisation, and

• (c) accompanied by—

• (i) such documents as may be prescribed, and

• (ii) the prescribed fee.

• (3) Subject to subsection (4), where an application under subsection (2) for the renewal of an authorisation is not determined by the Insolvency Service before the authorisation expires, and the application was made in accordance with paragraph (b) of that subsection, the authorisation shall continue in force until the application has been so determined.

• (4) Subject to section 167, the Insolvency Service shall refuse to renew an authorisation to carry on practice as a personal insolvency practitioner if—

• (a) subsection (2) has not been complied with in respect of the person,

• (b) the application is not accompanied by a report in the prescribed form by a duly qualified accountant that appropriate financial systems and controls are still in place for the protection of moneys received from debtors by the applicant,

• (c) the applicant does not satisfy the Insolvency Service that there is available to the person the required level of professional indemnity insurance in respect of the authorisation to carry on practice as a personal insolvency practitioner,

• (d) in the case of an individual, the person is an undischarged bankrupt.

• (5) Where an authorisation to carry on practice as a personal insolvency practitioner is renewed under this Act, the period of validity of the authorisation as so renewed shall be deemed to start to run on the day that the authorisation would have expired if no application under subsection (2) for its renewal had been made, and irrespective of whether the authorisation is renewed before, on or after that day.

167. Notification to applicant of refusal to renew authorisation, etc.

167.— (1) Where the Insolvency Service proposes to refuse to renew an authorisation to carry on practice as a personal insolvency practitioner, it shall give a notice in writing to the person concerned—

• (a) of the proposal and the reasons for the proposal, and

• (b) stating that the person may make representations in writing to the Insolvency Service on the proposal—

• (i) subject to subparagraph (ii), within 21 days from the date of the issue of that notice to the person, or

• (ii) within such longer period as the Insolvency Service deems appropriate in the circumstances of the case.

• (2) Where the Insolvency Service has given a notice under subsection (1) to a person, it shall, as soon as is practicable after the expiration of the period referred to in subsection (1)(b)(i) or (ii), as the case requires, and the consideration of any representations referred to in subsection (1)(b) made to it—

• (a) issue to the person the renewal of the authorisation that is the subject of the notice, or

• (b) refuse to renew the authorisation that is the subject of the notice and give the person notice in writing of the refusal and the reasons for the refusal.

168. Provision of information by Garda Síochána and Central Bank.

168.— (1) The Insolvency Service may request the Commissioner of the Garda Síochána or the Central Bank of Ireland to provide any information requisite for the due performance of its functions in relation to any applicant for authorisation to carry on practice as a personal insolvency practitioner or any personal insolvency practitioner.

• (2) The Commissioner of the Garda Síochána and the Central Bank of Ireland shall comply with a request under subsection (1) notwithstanding anything contained in any statutory provision or rule of law.

169. Appeal to Circuit Court against decision of Insolvency Service.

169.— (1) A person aggrieved by a decision of the Insolvency Service—

• (a) refusing under section 164(3)(d) to issue an authorisation to carry on practice as a personal insolvency practitioner, or

• (b) declining under section 178(2) to cause to be carried out an investigation of the matter the subject of a complaint,

may, within 21 days from the date of receipt of notice of the decision, appeal to the Circuit Court against the decision.

• (2) The jurisdiction conferred on the Circuit Court by this section shall be exercised by the judge for the time being assigned to the circuit where the appellant ordinarily resides or carries on any profession, business or occupation.

• (3) The appeal shall be determined by the Circuit Court—

• (a) by confirming the decision of the Insolvency Service to which the appeal relates, or

• (b) by substituting its determination for that decision.

• (4) A decision of the Circuit Court under this section shall be final, save that, by leave of that Court, an appeal shall lie to the High Court on a point of law.

Chapter 2 General Obligations of Personal Insolvency Practitioners

170. Retention of records.

170.— Where a personal insolvency practitioner is appointed by a debtor under Chapter 2 of Part 3, the personal insolvency practitioner shall retain such records as may be prescribed and in such form and manner as may be prescribed of his or her activities in relation to the debtor for a period of not less than 6 years after the completion of the activity to which the record relates.

171. Professional indemnity insurance.

171.— (1) A personal insolvency practitioner shall not carry on practice as a personal insolvency practitioner unless there is in force, at the time he or she so acts, a policy of professional indemnity insurance which meets such requirements as may be prescribed from time to time pursuant to subsection (2).

• (2) The Insolvency Service may prescribe such matters as it considers necessary in relation to policies of professional indemnity insurance including the minimum amount of cover which shall apply in relation to each and every claim made against a personal insolvency practitioner.

172. Fees and charges by personal insolvency practitioners.

172.— A personal insolvency practitioner shall not charge fees or costs or seek to recover outlays which are not incurred—

• (a) in accordance with regulations made under section 161(f), and

• (b) in a case where a Debt Settlement Arrangement or a Personal Insolvency Arrangement comes into effect, in accordance with the terms of such an arrangement.

Chapter 3 Accounts and Related Matters

173. Keeping and preservation by personal insolvency practitioner of accounts and records.

173.— (1) Subject to subsection (2), the Insolvency Service may make regulations providing for any of the following matters:

• (a) the kind or kinds of accounts at banks authorised to carry on business in the State which may be opened and kept by a personal insolvency practitioner for the keeping of moneys received from debtors;

• (b) the opening and keeping of such accounts by a personal insolvency practitioner and in particular the keeping of moneys received from or for the credit of or on behalf of debtors in a client account maintained specifically for that purpose;

• (c) the rights, duties and responsibilities of a personal insolvency practitioner in respect of moneys received from debtors, including the transmission of such moneys to creditors and the deduction of fees, charges and outlays due to the personal insolvency practitioner;

• (d) the receipts or statements to be issued by a personal insolvency practitioner in respect of moneys received from debtors;

• (e) the accounting records to be maintained by a personal insolvency practitioner, including the minimum period or periods for which accounting records shall be retained by a personal insolvency practitioner during the period of, and following the conclusion of, Debt Settlement Arrangements or Personal Insolvency Arrangements and the manner in which the lodgement into bank accounts of any moneys received from debtors shall be recorded in the accounting records;

• (f) the accounting records to be maintained by a personal insolvency practitioner containing particulars of and information as to moneys received, held, controlled or paid by the personal insolvency practitioner in connection with Debt Settlement Arrangements or Personal Insolvency Arrangements;

• (g) the circumstances and manner in which a personal insolvency practitioner (or a duly qualified accountant on behalf of the personal insolvency practitioner) verifies compliance with the regulations, including the frequency of doing so;

• (h) the examination by an auditor or an accountant who is a member of a body prescribed for the purposes of this section, at intervals prescribed by the regulations, of accounting records maintained by a personal insolvency practitioner under regulations made under paragraphs (e) and (f) and for the making of reports to the Insolvency Service of such matters relating to the keeping of accounts and holding of moneys received from debtors as may be prescribed and such reports shall be in such form as may be prescribed;

• (i) the enforcement by the Insolvency Service of compliance with the regulations;

• (j) the imposition of fees on a personal insolvency practitioner in cases of non-compliance where the Insolvency Service, by reason of such non-compliance has determined that further enquiries should be carried out (such fees not exceeding the cost of conducting such enquiries);

• (k) the examination, by or on behalf of the Insolvency Service, of the financial circumstances of a personal insolvency practitioner in so far as such circumstances could affect his or her capacity to carry out the functions of a personal insolvency practitioner.

• (2) The Insolvency Service shall, in making regulations under this section, have regard to the need to protect debtors and creditors who are or may become parties to Debt Settlement Arrangements or Personal Insolvency Arrangements.

174. Control of banking accounts or assets of personal insolvency practitioners.

174.— (1) Where, as respects a person who is a personal insolvency practitioner, the Insolvency Service determines that it is necessary to do so for the protection of debtors and creditors who are parties to Debt Settlement Arrangements or Personal Insolvency Arrangements in relation to which the personal insolvency practitioner concerned is performing or has performed functions performable by a personal insolvency practitioner under this Act, the Insolvency Service may apply to the High Court in a summary manner for an order directing one or more of the following:

• (a) that no bank shall, without leave of the High Court, make any payment out of an account in the name of the personal insolvency practitioner concerned in his or her capacity as a personal insolvency practitioner;

• (b) that a specified bank shall not, without leave of the High Court, make any payment out of an account kept at such bank by the personal insolvency practitioner or former personal insolvency practitioner in such capacity or former capacity, as the case may be;

• (c) that the personal insolvency practitioner or former personal insolvency practitioner shall not, without leave of the High Court, dispose of or direct or facilitate the disposal of any assets within his or her possession or control or within his or her procurement;

• (d) that the personal insolvency practitioner or former personal insolvency practitioner shall not, without leave of the High Court, reduce his or her assets below a specified amount or value.

• (2) The High Court may hear an application for an order under subsection (1) otherwise than in public.

• (3) Where the High Court makes an order under subsection (1) in relation to a personal insolvency practitioner, the Court may make one or more of the following further orders:

• (a) directing a specified bank to furnish any information in its possession that the Insolvency Service requires relating to any aspect of the financial affairs of the personal insolvency practitioner in his or her capacity as a personal insolvency practitioner;

• (b) directing the personal insolvency practitioner to swear an affidavit disclosing all information relating to or contained in any account with any bank held in his or her own name, or in the name of his or her business or former business as a personal insolvency practitioner, or jointly with third parties, within a specified duration of time to be fixed by the Court;

• (c) directing the personal insolvency practitioner to swear an affidavit disclosing all information relating to his or her assets, either then in his or her possession or control or within his or her procurement or which had been but are no longer in his or her possession or control or within his or her procurement, within a specified duration of time to be fixed by the Court, and, if no longer in his or her possession or control or within his or her procurement, his or her belief as to the present whereabouts of those assets;

• (d) directing the personal insolvency practitioner to make himself or herself available before the Court on a specified date and at a specified time for oral examination under oath in relation to the contents of any affidavit of assets sworn by him or her pursuant to paragraph (c).

• (4) Where the High Court makes an order under subsection (1) in relation to a personal insolvency practitioner, the personal insolvency practitioner shall forthwith lodge (or cause to be lodged) any moneys subsequently received by him or her to the appropriate account or accounts, unless otherwise ordered by the Court.

• (5) Where the High Court is satisfied, on an application being made to it by the Insolvency Service, that there is reason to believe that any person holds or has held assets on behalf of a personal insolvency practitioner or on behalf of his or her practice or former practice as a personal insolvency practitioner to whom subsection (1) applies, the Court may order that person to disclose to the Insolvency Service all information as to such assets, either then in his or her possession or control or within his or her procurement or which had been but are no longer in his or her possession or control or within his or her procurement, and, if no longer within his or her possession or control or within his or her procurement, his or her belief as to the present whereabouts of those assets.

• (6) A reference in this section to a personal insolvency practitioner includes a reference to a person who is no longer a personal insolvency practitioner.

175. Power of Insolvency Service to deal with documents.

175.— (1) Where—

• (a) either—

• (i) the Insolvency Service refuses to renew an authorisation to carry on practice as a personal insolvency practitioner, or

• (ii) an authorisation to carry on practice as a personal insolvency practitioner is revoked or suspended under this Act,

and

• (b) the Insolvency Service is of the opinion that adequate arrangements have not been made for handing over to another personal insolvency practitioner of any documents within the possession or in the control, or within the procurement, of the personal insolvency practitioner or former personal insolvency practitioner, as the case may be,

the Insolvency Service may, by notice in writing given to the personal insolvency practitioner or former personal insolvency practitioner, as the case may be, require the personal insolvency practitioner or former personal insolvency practitioner, as the case may be, or any other person in possession or control of such documents, to produce the documents, to a person appointed by the Insolvency Service for the purpose, at a time and place specified by the Insolvency Service in the notice.

• (2) Where a person the subject of a requirement under subsection (1) does not comply or fully comply with that requirement, the Insolvency Service may apply in a summary manner to the Circuit Court, on notice to that person, for an order requiring the person to comply or comply fully, as the case may be, with the requirement within a period to be specified by the Court and the Court may make the order applied for or such other order as it deems appropriate.

• (3) Where the Insolvency Service takes possession of documents produced under this section—

• (a) it shall serve on the person by whom the documents were produced, a notice giving particulars of the documents and the date of taking possession thereof, and

• (b) it may make such enquiries as may be reasonably necessary to ascertain the person or persons entitled to the possession or custody of such documents, or any of them, and may thereafter deal with such documents, or any of them, in accordance with the directions of such person or persons so entitled.

• (4) Within 14 days from the service of a notice under subsection (3) on a person, the person may apply in a summary manner to the Circuit Court for an order directing the Insolvency Service to return the documents taken by the Insolvency Service to him or her or to such other person or persons as the applicant may require and the Court may make the order applied for or such other order as it deems appropriate.

• (5) An application under subsection (2) to the Circuit Court shall be made to a judge of that Court for the circuit in which the personal insolvency practitioner the subject of the application resides or ordinarily carried on within the previous 3 years practice as a personal insolvency practitioner.

Chapter 4 Complaints, Investigations and Sanctions

176. Inspectors.

176.— (1) For the purposes of this Act—

• (a) the Director of the Insolvency Service may appoint such members of the staff of the Insolvency Service as he or she deems appropriate to be inspectors for such period and subject to such terms as the Director may determine,

• (b) the Director of the Insolvency Service may appoint such other persons as he or she deems appropriate to be inspectors for such period and subject to such terms (including terms as to remuneration and allowances for expenses) as the Director, with the approval of the Minister and the consent of the Minister for Public Expenditure and Reform, may determine.

• (2) Each inspector shall be given a warrant of appointment and, when performing any function imposed under this Act, shall, on request by any person affected, produce the warrant or a copy thereof, together with a form of personal identification.

176A. F133[Supervision

176A. The Insolvency Service may, for the purpose of ensuring compliance by personal insolvency practitioners with their obligations under this Act, supervise personal insolvency practitioners in the performance of their functions under this Act.]

176B. F134[Authorised Officers

176B. (1) For the purposes of this Act—

• (a) the Director of the Insolvency Service may appoint such members of the staff of the Insolvency Service as he or she deems appropriate to be authorised officers for such period and subject to such terms as the Director may determine,

• (b) the Director of the Insolvency Service may appoint such other persons as he or she deems appropriate to be authorised officers for such period and subject to such terms (including terms as to remuneration and allowances for expenses) as the Director, with the approval of the Minister and the consent of the Minister for Public Expenditure and Reform, may determine.

• (2) Each authorised officer shall be given a warrant of appointment and, when performing any function imposed under this Act, shall, on request by any person affected, produce the warrant or a copy thereof, together with a form of personal identification.

• (3) An appointment under this section shall cease—

• (a) if the Insolvency Service revokes the appointment,

• (b) if the person appointed ceases to be a member of staff of the Insolvency Service, or

• (c) if the appointment is for a fixed period, on the expiry of that period.

• (4) A revocation under this section shall be in writing.]

176C. F135[Powers of Authorised Officers

176C. (1) For the purposes of the performance of the functions of the Insolvency Service under section 176A, an authorised officer may, in relation to a personal insolvency practitioner—

• (a) subject to subsections (13) and (14), at all reasonable times enter, inspect, examine and search any premises at, or vehicles in or by means of, which any activity in connection with the practice of the personal insolvency practitioner is carried on,

• (b) subject to subsections (13) and (14), enter, inspect, examine and search any dwelling occupied by the personal insolvency practitioner, being a dwelling as respects which there are reasonable grounds to believe records relating to the practice of the personal insolvency practitioner are being kept in it,

• (c) without prejudice to any other power conferred by this subsection, require any person found in or on any premises, vehicle or dwelling referred to in any of the preceding paragraphs or any person in charge of or in control of such premises, vehicle or dwelling or directing any activity therein or thereto referred to in paragraph (a) to produce any records, books or accounts (whether kept in manual form or otherwise) or other documents which it is necessary for the authorised officer to see for the purposes of section 176A, and the authorised officer may inspect, examine, copy and take away any such records, books or accounts or other documents so produced or require a foregoing person to provide a copy of them or of any entries in them to the authorised officer,

• (d) require any person referred to in paragraph (c) to afford such facilities and assistance within the person’s control or responsibilities as are reasonably necessary to enable the authorised officer to exercise any of the powers conferred on the authorised officer under paragraph (a), (b) or (c),

• (e) require any person by or on whose behalf data equipment is or has been used in connection with an activity referred to in paragraph (a), or any person having charge of, or otherwise concerned with the operation of, such data equipment or any associated apparatus or material, to afford the authorised officer all reasonable assistance in respect of its use,

• (f) require the personal insolvency practitioner, the personal insolvency practitioner’s employee or the personal insolvency practitioner’s agent to give such authority in writing addressed to such bank or banks as the authorised officer requires for the purpose of enabling the inspection of any account or accounts opened, or caused to be opened, by the personal insolvency practitioner at such bank or banks (or any documents relating thereto) and to obtain from such bank or banks copies of such documents relating to such account or accounts for such period or periods as the authorised officer deems necessary to fulfil that purpose, and