LegalizeCOMPANIES (CORPORATE ENFORCEMENT AUTHORITY) ACT 2021
This is the most recent text the official source publishes. It is not a snapshot of the law as it stood on the date of each change.
3 amending acts · 2023-06-11, revised-IE-2021-act-48@2023-06-11
Act to amend the Companies Act 2014 to establish a body to be known as An tÚdarás um Fhorfheidhmiú Corparáideach or, in the English language, the Corporate Enforcement Authority, to replace, and perform the functions previously performed by, the Director of Corporate Enforcement; to make provision for certain other amendments to that Act relating to the share capital of companies or the corporate governance of companies; to make consequential amendments to that Act and the Irish Collective Asset-management Vehicles Act 2015; and to provide for related matters.
“888A. (1) On and after the commencement of section 35 of the Companies (Corporate Enforcement Authority) Act 2021 and notwithstanding section 262(9) of the Social Welfare Consolidation Act 2005, a director shall include his or her personal public service number (or, in any case where the director does not have a personal public service number, such other information concerning the identity of the director as stands determined by the Registrar for the purposes of this section) in—
(a) an application made under this Act by him or her to incorporate a company,
(b) an annual return made under this Act by a company of which he or she is a director, and
(c) a notice of change of directors or secretaries made under this Act by a company of which he or she is a director.
(2) Any person who, without just cause, fails to comply with subsection (1) shall be guilty of a category 4 offence.
(3) In this section, ‘personal public service number’, in relation to a director, means the number that has been issued to the director in accordance with section 262(2) of the Social Welfare Consolidation Act 2005.”.
PART 6 Consequential Amendment to Irish Collective Asset-management Vehicles Act 2015
36. Corporate Enforcement Authority
36. The Irish Collective Asset-management Vehicles Act 2015 is amended by the substitution of the following section for section 192:
“192. (1) Sections 944P, 944Q and 944W of the Companies Act 2014 have effect as if references in those sections to that Act included this Act.
- (2) Without prejudice to the generality of subsection (1), and in addition to the functions under section 944D of the Companies Act 2014, the Corporate Enforcement Authority may perform the functions conferred on the Corporate Enforcement Authority by this Act and do such acts or things as are necessary or expedient in the performance of those functions.”.
SCHEDULE 1 Insertion of Schedule 22 to Principal Act
“Schedule 22
Section 944C
Corporate Enforcement Authority
The Authority shall be a body corporate with perpetual succession and an official seal and shall have power to sue, and may be sued, in its corporate name and shall, with the consent of the Minister and the Minister for Public Expenditure and Reform, have the power to acquire, hold and dispose of land or an interest in land, and shall have the power to acquire, hold and dispose of any other property.
The seal of the Authority shall be authenticated by the signatures of—
(a) a Member, and
(b) a member of staff of the Authority authorised by the Authority for that purpose.
Judicial notice shall be taken of the seal of the Authority and any document purporting to be an instrument made by, and to be sealed with the seal of, the Authority shall, unless the contrary is proved, be received in evidence and be deemed to be such instrument without further proof.
Any contract or instrument which, if entered into or executed by an individual, would not require to be under seal may be entered into or executed on behalf of the Authority by any person generally or specially authorised by the Authority in that behalf.
(1) Where a Member is—
(a) nominated as a member of Seanad Éireann,
(b) elected as a member of either House of the Oireachtas or to be a member of the European Parliament,
(c) regarded pursuant to Part XIII of the Second Schedule to the European Parliament Elections Act 1997 as having been elected to that Parliament, or
(d) is elected or co-opted as a member of a local authority,
he or she shall thereupon cease to be a Member of the Authority.
(2) A person who is for the time being—
(a) entitled under the Standing Orders of either House of the Oireachtas to sit therein,
(b) a member of the European Parliament, or
(c) entitled under the standing orders of a local authority to sit as a member thereof,
shall, while he or she is so entitled as mentioned in clause (a) or (c) or is such a member as mentioned in clause (b), be disqualified for membership of the Authority or for employment in any capacity by the Authority.”.
SCHEDULE 2 Amendment of Principal Act in relation to References to Director of Corporate Enforcement
| Reference No. (1) | Provision of Principal Act (2) | Words to be substituted (3) | Substituting words (4) |
| 1 | section 133(1) | Director of Corporate Enforcement has reason to believe that a director or secretary of a company is an undischarged bankrupt, the Director of Corporate Enforcement | Authority has reason to believe that a director or secretary of a company is an undischarged bankrupt, the Authority |
| 2 | section 133(2) | Director | Authority |
| 3 | section 133(3) | Director of Corporate Enforcement | Authority |
| 4 | section 133(4) | Director of Corporate Enforcement | Authority |
| 5 | section 166(5) | Director of Corporate Enforcement, produce to the Director for inspection the book or books kept in accordance with subsection (1) by it and shall give to the Director of Corporate Enforcement such facilities for inspecting and taking copies of the contents of the book or books as the Director | Authority, produce to the Authority for inspection the book or books kept in accordance with subsection (1) by it and shall give to the Authority such facilities for inspecting and taking copies of the contents of the book or books as the Authority |
| 6 | section 175(5) | Director of Corporate Enforcement may, on the application of any member of the company, call or direct the calling of a general meeting of the company and give such ancillary or consequential directions as the Director of Corporate Enforcement | Authority may, on the application of any member of the company, call or direct the calling of a general meeting of the company and give such ancillary or consequential directions as the Authority |
| 7 | section 175(7) | Director of Corporate Enforcement | Authority |
| 8 | section 175(10) | Director of Corporate Enforcement | Authority |
| 9 | section 199(5) | Director of Corporate Enforcement, produce to the Director for inspection the book or books kept in accordance with subsection (1) by it and shall give the Director of Corporate Enforcement such facilities for inspecting and taking copies of the contents of the book or books as the Director | Authority, produce to the Authority for inspection the book or books kept in accordance with subsection (1) by it and shall give the Authority such facilities for inspecting and taking copies of the contents of the book or books as the Authority |
| 10 | section 210(1)(b) | Director of Corporate Enforcement | Authority |
| 11 | section 231(8) | Director of Corporate Enforcement, produce to the Director for inspection the book kept by it in accordance with subsection (6) and shall give the Director such facilities for inspecting and taking copies of the contents of the book as the Director | Authority, produce to the Authority for inspection the book kept by it in accordance with subsection (6) and shall give the Authority such facilities for inspecting and taking copies of the contents of the book as the Authority |
| 12 | section 253(6) | Director of Corporate Enforcement | Authority |
| 13 | section 288(10)(c) | Director | Authority |
| 14 | section 312(9) | Director, produce to the Director for inspection the register kept by it in accordance with subsection (1) and shall give the Director such facilities for inspecting and taking copies of the contents of the register as the Director | Authority, produce to the Authority for inspection the register kept by it in accordance with subsection (1) and shall give the Authority such facilities for inspecting and taking copies of the contents of the register as the Authority |
| 15 | section 335(5) | Director of Corporate Enforcement | Authority |
| 16 | section 335(5)(a) | Director | Authority |
| 17 | section 335(5)(b) | Director such information, as the Director | Authority such information, as the Authority |
| 18 | section 381(1)(c) | Director of Corporate Enforcement pursuant to section 385, may be fixed by the Director of Corporate Enforcement or, to the extent, and in the circumstances, that the Director of Corporate Enforcement | Authority pursuant to section 385, may be fixed by the Authority or, to the extent, and in the circumstances, that the Authority |
| 19 | section 385(1) | Director of Corporate Enforcement | Authority |
| 20 | section 385(2)(a) | Director of Corporate Enforcement’s power under subsection (1) becomes exercisable in relation to the company, give the Director of Corporate Enforcement | Authority’s power under subsection (1) becomes exercisable in relation to the company, give the Authority |
| 21 | section 392(1)(b) | Director | Authority |
| 22 | section 392(4) | by the Director | by the Authority |
| 23 | section 392(4)(a) | Director | Authority |
| 24 | section 392(4)(b) | Director | Authority |
| 25 | section 392(4) | as the Director | as the Authority |
| 26 | section 392(5) | Director | Authority |
| 27 | section 393(1) | Director and provide the Director | Authority and provide the Authority |
| 28 | section 393(2) | Director of any matter pursuant to subsection (1), they shall, in addition to performing their obligations under that subsection, if requested by the Director | Authority of any matter pursuant to subsection (1), they shall, in addition to performing their obligations under that subsection, if requested by the Authority |
| 29 | section 393(2)(a) | Director with such further information in their possession or control relating to the matter as the Director | Authority with such further information in their possession or control relating to the matter as the Authority |
| 30 | section 393(2)(b) | Director such access to books and documents in their possession or control relating to the matter as the Director | Authority such access to books and documents in their possession or control relating to the matter as the Authority |
| 31 | section 393(2)(c) | Director such access to facilities for the taking of copies of or extracts from those books and documents as the Director | Authority such access to facilities for the taking of copies of or extracts from those books and documents as the Authority |
| 32 | section 393(3) | Director | Authority |
| 33 | section 430(4) | Director of Corporate Enforcement | Authority |
| 34 | section 430(9) | Director of Corporate Enforcement | Authority |
| 35 | section 446(1) | Director of Corporate Enforcement, where he or she | Authority, where it |
| 36 | section 446(2) | Director | Authority |
| 37 | section 446(3)(a) | Director of Corporate Enforcement | Authority |
| 38 | section 446(3)(c) | Director of Corporate Enforcement | Authority |
| 39 | section 447(3) | Director of Corporate Enforcement | Authority |
| 40 | section 447(4) | subsection (3) to the Director of Corporate Enforcement | subsection (3) to the Authority |
| 41 | section 447(4)(a) | Director of Corporate Enforcement such information, relating to the matter in question, as he or she | Authority, such information, relating to the matter in question, as it |
| 42 | section 474(4)(b) | him or her such access to, and facilities for, inspecting and taking copies of such documents, being documents in the possession or under the control of the receiver and relating to the matter in question, as he or she | it such access to, and facilities for inspecting and taking copies of such documents, being documents in the possession or under the control of the receiver and relating to the matter in question, as it |
| 43 | section 447(5)(b) | Director of Corporate Enforcement | Authority |
| 44 | section 447(5) | Director of Corporate Enforcement considers | Authority considers |
| 45 | section 447(8) | Director of Corporate Enforcement | Authority |
| 46 | section 448(1) | Director of Corporate Enforcement | Authority |
| 47 | section 533(8)(g) | Director of Corporate Enforcement | Authority |
| 48 | section 534(6)(b) | Director of Corporate Enforcement | Authority |
| 49 | section 553(3)(c) | Director of Corporate Enforcement | Authority |
| 50 | section 558(1) | Director of Corporate Enforcement | Authority |
| 51 | section 567(2) | Director’s | Authority’s |
| 52 | section 567(3) | Director | Authority |
| 53 | section 567(5) | Director pursuant to subsection (3) shall not be made in favour of the Director | Authority pursuant to subsection (3) shall not be made in favour of the Authority |
| 54 | section 567(6) | Director | Authority |
| 55 | section 567(7) | Director | Authority |
| 56 | section 569(1)(g) | Director | Authority |
| 57 | section 571(4) | Director | Authority |
| 58 | section 592(3) | Director | Authority |
| 59 | section 612(2) | Director | Authority |
| 60 | section 631(1)(c) | Director | Authority |
| 61 | the Table to section 633, paragraph 5(ii) | Director | Authority |
| 62 | section 634(6)(a)(ii) | Director | Corporate Enforcement Authority |
| 63 | section 635(5)(a)(ii) | Director | Corporate Enforcement Authority |
| 64 | section 638(1) | Director | Authority |
| 65 | section 641(2) | Director | Authority |
| 66 | section 643(6) | Director | Authority |
| 67 | section 643(9) | Director | Authority |
| 68 | section 644(2)(ii) | Director of Corporate Enforcement | Authority |
| 69 | section 652(3) | Director | Authority |
| 70 | section 653(2) | Director | Authority |
| 71 | section 653(3) | Director may | Authority may |
| 72 | section 653(3)(a) | his or her | its |
| 73 | section 653(3)(b) | Director | Authority |
| 74 | section 653(3) | Director the books | Authority the books |
| 75 | section 653(5)(a) | Director | Authority |
| 76 | section 653(5)(b) | Director | Authority |
| 77 | section 653(5)(c) | Director | Authority |
| 78 | section 653(6) | Director | Authority |
| 79 | section 653(8)(c) | Director | Authority |
| 80 | section 653(8)(d) | Director | Authority |
| 81 | section 670 | Director | Authority |
| 82 | section 671(1)(b) | Director | Authority |
| 83 | section 672(1) | Director | Authority |
| 84 | section 672(2) | Director | Authority |
| 85 | section 672(4) | Director except in respect of the Director’s | Authority except in respect of the Authority’s |
| 86 | section 675(2)(b) | Director | Authority |
| 87 | section 679(1) | Director | Authority |
| 88 | section 679(2) | Director, or his or her | Authority, or its |
| 89 | section 682(2) | Director thereafter, provide to the Director | Authority thereafter, provide to the Authority |
| 90 | section 682(3) | The Director may | The Authority may |
| 91 | section 682(3)(a) | Director | Authority |
| 92 | section 682(3)(b) | Director for the purpose of the Director’s appraisal of such a report or the Director’s examination of any fact or allegation contained in it or which comes to the Director’s knowledge by reason of an answer given under paragraph (a) or otherwise through the Director’s | Authority for the purpose of the Authority’s appraisal of such a report or the Authority’s examination of any fact or allegation contained in it or which comes to the Authority’s knowledge by reason of an answer given under paragraph (a) or otherwise through the Authority’s |
| 93 | section 682(4) | Director’s powers under subsection (3) are in addition to the powers of the Director | Authority’s powers under subsection (3) are in addition to the powers of the Authority |
| 94 | section 683(3)(a) | Director has relieved the liquidator of the obligation to make the application under section 819(1) in relation to the winding up concerned or a particular director or directors (which power to so relieve is conferred on the Director | Authority has relieved the liquidator of the obligation to make the application under section 819(1) in relation to the winding up concerned or a particular director or directors (which power to so relieve is conferred on the Authority |
| 95 | section 683(3)(b) | Director | Authority |
| 96 | section 683(4)(a) | Director has notified the liquidator that the Director | Authority has notified the liquidator that the Authority |
| 97 | section 683(4)(b) | Director | Authority |
| 98 | section 686(b) | Director of Corporate Enforcement | Authority |
| 99 | section 688(1) | Director | Authority |
| 100 | section 723(3) | Director of Corporate Enforcement | Authority |
| 101 | section 723(4)(a) | Director of Corporate Enforcement such information, relating to the matter in question, as he or she | Authority such information, relating to the matter in question, as it |
| 102 | section 723(4)(b) | give to him or her such access to, and facilities for inspecting and taking copies of, such documents (being documents in the possession or under the control of the liquidator and relating to the matter in question) as he or she | give to the Authority such access to, and facilities for inspecting and taking copies of, such documents (being documents in the possession or under the control of the liquidator and relating to the matter in question) as the Authority |
| 103 | section 723(7) | Director of Corporate Enforcement | Authority |
| 104 | section 723(8) | Director of Corporate Enforcement, the liquidator | Authority, the liquidator |
| 105 | section 723(8)(a) | Director of Corporate Enforcement such information, relating to the matter in question, as he or she | Authority such information, relating to the matter in question, as it |
| 106 | section 723(8)(b) | him or her such access to, and facilities for inspecting and taking copies of, such documents (being documents in the possession or under the control of the liquidator and relating to the matter in question) as he or she | the Authority such access to, and facilities for inspecting and taking copies of, such documents (being documents in the possession or under the control of the liquidator and relating to the matter in question) as the Authority |
| 107 | section 723(9)(b) | Director of Corporate Enforcement | Authority |
| 108 | section 724(1)(b) | Director of Corporate Enforcement | Authority |
| 109 | section 724(1) | Director of Corporate Enforcement considers | Authority considers |
| 110 | section 724(4) | Director of Corporate Enforcement | Authority |
| 111 | section 735(1) | Director may, by notice to the directors of the company, require those persons to produce to the Director | Authority may, by notice to the directors of the company, require those persons to produce to the Authority |
| 112 | section 735(2) | Director | Authority |
| 113 | section 735(3)(c)(iv) | Director | Authority |
| 114 | section 735(4) | Director | Authority |
| 115 | section 747(5) | Director, and the Director | Authority, and the Authority |
| 116 | section 748(1) | Director | Authority |
| 117 | section 748(3) | Director | Authority |
| 118 | section 751(1) | Director, the court may make an order for the inspection by the Director | Authority, the court may make an order for the inspection by the Authority |
| 119 | section 751(2)(a) | Director such access to the books or documents and facilities as are necessary for inspecting or taking copies of the books or documents as the Director | Authority such access to the books or documents and facilities as are necessary for inspecting or taking copies of the books or documents as the Authority |
| 120 | section 751(2)(b) | Director as it or he and she is reasonably able to give in connection with the Director’s | Authority as it or he and she is reasonably able to give in connection with the Authority’s |
| 121 | section 759(1) | Director | Authority |
| 122 | section 759(2)(b)(iv) | Director | Authority |
| 123 | section 761 | Director may present a petition for the winding up of a body corporate on the ground that it is just and equitable to do so if the Director | Authority may present a petition for the winding up of a body corporate on the ground that it is just and equitable to do so if the Authority |
| 124 | section 761(b) | Director by virtue of the performance by him or her | Authority by virtue of the performance by it |
| 125 | section 762(7)(b) | Director | Authority |
| 126 | section 763(1) | Director considers that there are circumstances suggesting that a contravention of Chapter 5 of Part 5 has occurred in relation to shares in or debentures of a company, the Director | Authority considers that there are circumstances suggesting that a contravention of Chapter 5 of Part 5 has occurred in relation to shares in or debentures of a company, the Authority |
| 127 | section 763(1)(b) | Director | Authority |
| 128 | section 763(4) | Director, shall make interim reports to the Director, and on the conclusion of the investigation shall make a final report to the Director | Authority, shall make interim reports to the Authority, and on the conclusion of the investigation shall make a final report to the Authority |
| 129 | section 763(5) | Director shall direct, and the Director | Authority shall direct, and the Authority |
| 130 | section 763(7) | Director | Authority |
| 131 | section 763(8) | Director | Authority |
| 132 | section 764(1) | Director | Authority |
| 133 | section 764(2) | Director may make an appointment under subsection (1) if the Director | Authority may make an appointment under subsection (1) if the Authority |
| 134 | section 764(2)(b) | Director of his or her | Authority of its |
| 135 | section 765(3) | Director | Authority |
| 136 | section 765(4) | Director | Authority |
| 137 | section 766(1) | Director, the court may direct a company that is the subject of an investigation under section 764 to repay to the Director | Authority, the court may direct a company that is the subject of an investigation under section 764 to repay to the Authority |
| 138 | section 766(2) | Director | Authority |
| 139 | section 767(1) | Director | Authority |
| 140 | section 767(2) | Director may, subject to section 800(5), require a person to give the following information to the Director if the Director | Authority may, subject to section 800(5), require a person to give the following information to the Authority if the Authority |
| 141 | section 767(4)(a) | Director | Authority |
| 142 | section 767(4)(b) | Director | Authority |
| 143 | section 767(5) | Director under this section when required by the Director to do so, the court, on application by the Director, and having given the person an opportunity to be heard, may make an order requiring the person to comply with the Director’s | Authority under this section when required by the Authority to do so, the court, on application by the Authority, and having given the person an opportunity to be heard, may make an order requiring the person to comply with the Authority’s |
| 144 | section 768(1) | Director considers that there is any difficulty in finding out the relevant facts about any shares (whether issued or to be issued), the Director | Authority considers that there is any difficulty in finding out the relevant facts about any shares (whether issued or to be issued), the Authority |
| 145 | section 769(1) | The Director may | The Authority may |
| 146 | section 769(1)(a) | Director is satisfied that the relevant facts about the shares have been disclosed to him or her | Authority is satisfied that the relevant facts about the shares have been disclosed to it |
| 147 | section 769(1)(b) | Director | Authority |
| 148 | section 769(2) | Director | Authority |
| 149 | section 770 | Director | Authority |
| 150 | section 771(1) | Director directs that shares shall be subject to the restrictions imposed under section 768 or refuses to direct that such restrictions shall cease to apply to the shares, any person aggrieved by the direction or refusal of the Director | Authority directs that shares shall be subject to the restrictions imposed under section 768 or refuses to direct that such restrictions shall cease to apply to the shares, any person aggrieved by the direction or refusal of the Authority |
| 151 | section 771(2)(a) | Director | Authority |
| 152 | section 772(2)(a) | Director | Authority |
| 153 | section 772(2)(b) | Director | Authority |
| 154 | section 772(4)(a) | Director | Authority |
| 155 | section 775(3) | Director or, as the case may be, by a subsequent order of the court (power to provide for which variation or cancellation is conferred on the Director | Authority or, as the case may be, by a subsequent order of the court (power to provide for which variation or cancellation is conferred on the Authority |
| 156 | section 778 | Director | Authority |
| 157 | section 779 | Director may give the direction described in section 778 to a company if the Director | Authority may give the direction described in section 778 to a company if the Authority |
| 158 | section 780(1) | Director has power to require the production of any books or documents from any company, the Director | Authority has power to require the production of any books or documents from any company, the Authority |
| 159 | section 780(1)(a) | Director | Authority |
| 160 | section 780(1)(b) | Director | Authority |
| 161 | section 780(1)(c) | Director | Authority |
| 162 | section 780(2) | Director | Authority |
| 163 | section 781(2) | Director were not | Director or Authority were not |
| 164 | section 782(1) | The Director shall | The Authority shall |
| 165 | section 782(1)(a) | Director | Authority |
| 166 | section 782(1)(b) | Director | Authority |
| 167 | section 782(2)(a) | The Director shall | The Authority shall |
| 168 | section 782(2)(a)(i) | Director | Authority |
| 169 | section 782(2)(a)(ii) | Director’s | Authority’s |
| 170 | section 782(2)(a)(iii) | Director within 21 days after the date of the notification as to why the third party believes the opinion of the Director | Authority within 21 days after the date of the notification as to why the third party believes the opinion of the Authority |
| 171 | section 782(2)(b) | Director | Authority |
| 172 | section 782(3) | Director | Authority |
| 173 | section 782(4) | The Director is not | The Authority is not |
| 174 | section 782(4)(a) | Director | Authority |
| 175 | section 782(4)(b) | Director | Authority |
| 176 | section 783(1)(a)(i) | Director | Authority |
| 177 | section 783(1)(b) | Director | Authority |
| 178 | section 783(2) | Director | Authority |
| 179 | section 784(d) | Director | Authority |
| 180 | section 786(1) | Director, the court may direct that a company that is the subject of a direction given under section 778 shall be liable to repay the Director | Authority, the court may direct that a company that is the subject of a direction given under section 778 shall be liable to repay the Authority |
| 181 | section 786(2) | Director | Authority |
| 182 | section 787(5)(v) | Director can show it would be appropriate to do the thing concerned and in which the Director | Authority can show it would be appropriate to do the thing concerned and in which the Authority |
| 183 | section 787(13), in the definition of “designated officer” | Director or a duly authorised officer of the Director | Authority or a duly authorised officer of the Authority |
| 184 | section 788(7) | Director or any person affected by the exercise of an extended power of seizure, the court may, if it thinks fit and having had regard, in particular, to any submissions made on behalf of the Director with regard to the progress of any investigation being carried on by the Director | Authority or any person affected by the exercise of an extended power of seizure, the court may, if it thinks fit and having had regard, in particular, to any submissions made on behalf of the Authority with regard to the progress of any investigation being carried on by the Authority |
| 185 | section 788(8)(b) | Director | Authority |
| 186 | section 789(2)(a)(i) | Director | Authority |
| 187 | section 789(2)(b) | Director | Authority |
| 188 | section 790(1)(b) | Director | Authority |
| 189 | section 791 | opinion of the Director | opinion of the Authority |
| 190 | section 791(k)(ii) | Director | Authority |
| 191 | section 791(k)(iii) | Director | Authority |
| 192 | section 791(k)(iv) | Director | Authority |
| 193 | section 791(l) | Director | Authority |
| 194 | section 791(m) | Director | Authority |
| 195 | section 793(1)(a)(i) | Director | Authority |
| 196 | section 793(2)(a) | Director | Authority |
| 197 | section 793(3)(b) | Director | Authority |
| 198 | section 795(8) | Director shall not | Authority shall not |
| 199 | section 795(8)(a) | Director | Authority |
| 200 | section 796(1) | Director may | Authority may |
| 201 | section 796(1)(a) | Director | Authority |
| 202 | section 796(1)(b) | Director | Authority |
| 203 | section 796(2) | Director may | Authority may |
| 204 | section 796(2)(a) | Director | Authority |
| 205 | section 796(2)(b) | Director | Authority |
| 206 | section 797(3)(c) | Director | Authority |
| 207 | section 798(3)(c) | Director | Authority |
| 208 | section 800(1)(b) | Director | Authority |
| 209 | section 800(3)(b) | Director | Authority |
| 210 | section 800(5) | Director then there are not available to the Director | Authority then there are not available to the Authority |
| 211 | section 809(3) | Director | Authority |
| 212 | section 820(1)(a) | Director | Authority |
| 213 | section 822(3)(a) | Director | Authority |
| 214 | section 822(5) | Director | Authority |
| 215 | section 842(e) | Director | Authority |
| 216 | section 844(1) | Director | Authority |
| 217 | section 846(b) | application by the Director | application by the Authority |
| 218 | section 847(2)(b) | Director | Authority |
| 219 | section 847(3)(b) | Director | Authority |
| 220 | section 847(5) | Director | Authority |
| 221 | section 850(2) | Director has reasonable grounds for believing that one or more of the circumstances specified in section 842(a) to (i) applies to a person (in this section referred to as the “person”), the Director may, in his or her discretion | Authority has reasonable grounds for believing that one or more of the circumstances specified in section 842(a) to (i) applies to a person (in this section referred to as the “person”), the Authority may, in its discretion |
| 222 | section 850(3)(a)(i) | Director | Authority |
| 223 | section 850(3)(b) | Director’s | Authority’s |
| 224 | section 850(3)(d)(I) | Director | Authority |
| 225 | section 850(3)(d)(II) | Director | Authority |
| 226 | section 850(3)(e) | Director | Authority |
| 227 | section 850(3)(f) | Director | Authority |
| 228 | section 850(5) | Director may, at any time before the specified date, on the request of the person, where the Director | Authority may, at any time before the specified date, on the request of the person, where the Authority |
| 229 | section 851(1) | Director | Authority |
| 230 | section 851(2)(a) | Director | Authority |
| 231 | section 851(2)(b) | Director | Authority |
| 232 | section 851(3) | Director shall | Authority shall |
| 233 | section 851(3)(b) | Director | Authority |
| 234 | section 851(4) | Director | Authority |
| 235 | section 851(6) | Director shall | Authority shall |
| 236 | section 851(6)(a) | Director’s | Authority’s |
| 237 | section 851(6)(b) | Director | Authority |
| 238 | section 852(2) | Director has reasonable grounds for believing that a person falls within the description of the second- mentioned person in section 819(1), namely a person who was a director of an insolvent company within the meaning of Chapter 3 (in this section referred to as the “person”), the Director may, in his or her discretion | Authority has reasonable grounds for believing that a person falls within the description of the second-mentioned person in section 819(1), namely a person who was a director of an insolvent company within the meaning of Chapter 3 (in this section referred to as the “person”), the Authority may, in its discretion |
| 239 | section 852(3)(a) | Director | Authority |
| 240 | section 852(3)(c)(I) | Director | Authority |
| 241 | section 852(3)(c)(II) | Director | Authority |
| 242 | section 852(3)(d) | Director | Authority |
| 243 | section 852(3)(e) | Director | Authority |
| 244 | section 852(5) | Director may, at any time before the specified date, on the request of the person, where the Director | Authority may, at any time before the specified date, on the request of the person, where the Authority |
| 245 | section 853(1) | Director | Authority |
| 246 | section 853(2)(a) | Director | Authority |
| 247 | section 853(2)(b) | Director | Authority |
| 248 | section 853(3) | Director shall | Authority shall |
| 249 | section 853(3)(b) | Director | Authority |
| 250 | section 853(4) | Director | Authority |
| 251 | section 853(6) | Director shall not exercise his or her power under section 852(2) in relation to a person where the Director | Authority shall not exercise his or her power under section 852(2) in relation to a person where the Authority |
| 252 | section 854(1)(a) | Director | Authority |
| 253 | section 854(1)(b) | Director | Authority |
| 254 | section 854(2)(a) | Director in relation to the delivery of a notice under section 850(2) or 852(2) or any communication between the Director | Authority in relation to the delivery of a notice under section 850(2) or 852(2) or any communication between the Authority |
| 255 | section 865(1)(b) | Director | Authority |
| 256 | section 873(1) | Director may deliver a notice that complies with subsection (2) to a person if the Director | Authority may deliver a notice that complies with subsection (2) to a person if the Authority |
| 257 | section 873(2)(c)(i) | Director | Authority |
| 258 | section 873(2)(c)(ii) | Director | Authority |
| 259 | section 873(2)(d)(ii) | Director | Authority |
| 260 | section 873(3)(a) | Director | Authority |
| 261 | section 873(3)(b) | Director | Authority |
| 262 | section 873(3)(c) | Director | Authority |
| 263 | section 873(5) | Director | Authority |
| 264 | section 875(1) | or the Director | or the Authority |
| 265 | section 875(1)(b) | Director | Authority |
| 266 | section 883(3), in the definition of “appropriate officer”, in paragraph (b) | Director, the Director or an officer of the Director | Authority, the Authority or an officer of the Authority |
| 267 | section 884(3) | Director and that purports to be certified by the Director, an officer of the Director or any person authorised by the Director | Authority and that purports to be certified by the Authority, an officer of the Authority or any person authorised by the Authority |
| 268 | section 902(2)(a) | Director of Corporate Enforcement | Corporate Enforcement Authority |
| 269 | section 930A(2) | Director | Corporate Enforcement Authority |
| 270 | section 930A(4)(a) | Director is a competent authority by virtue of subsection (2), a reference in this Chapter (other than this section) and Part 27 to the Supervisory Authority shall include a reference to the Director | Corporate Enforcement Authority is a competent authority by virtue of subsection (2), a reference in this Chapter (other than this section) and Part 27 to the Supervisory Authority shall include a reference to the Corporate Enforcement Authority |
| 271 | section 930A(4)(b) | Director | Corporate Enforcement Authority |
| 272 | section 930A(4)(c) | Director | Corporate Enforcement Authority |
| 273 | section 930A(5) | Director | Corporate Enforcement Authority |
| 274 | section 930D(2)(b) | Director | Corporate Enforcement Authority |
| 275 | section 931(8) | Director giving details of the alleged offence and shall furnish the Director with such further information in relation to the matter as the Director | Corporate Enforcement Authority giving details of the alleged offence and shall furnish the Corporate Enforcement Authority with such further information in relation to the matter as the Corporate Enforcement Authority |
| 276 | section 931(9) | Director | Corporate Enforcement Authority |
| 277 | section 936A(2) | Director | Corporate Enforcement Authority |
| 278 | section 936A(3) | Director such information and documents and assistance as the Director may reasonably require for the Director | Corporate Enforcement Authority such information and assistance as the Corporate Enforcement Authority may reasonably require for the Corporate Enforcement Authority |
| 279 | section 936B(1)(c) | Director | Corporate Enforcement Authority |
| 280 | section 936B(2)(e) | Director | Corporate Enforcement Authority |
| 281 | section 936B(2)(f) | Director | Corporate Enforcement Authority |
| 282 | section 1066(6) | Director | Corporate Enforcement Authority |
| 283 | section 1221 | Director | Authority |
| 284 | section 1222 | Director | Authority |
| 285 | section 1275 | Director | Authority |
| 286 | section 1276 | Director | Authority |
| 287 | section 1301(7)(b) | Director | Authority |
| 288 | section 1474(1) | Director | Corporate Enforcement Authority |
| 289 | section 1474(2) | Director | Corporate Enforcement Authority |
| 290 | section 1512(3)(a) | Director | Corporate Enforcement Authority |
| 291 | section 1529(4)(b) | Director | Corporate Enforcement Authority |
| 292 | Schedule 6, paragraph 7(5) | Director has reasonable grounds for the belief referred to in section 850(2) or 852(2) by reference to matters or things done or omitted to be done, or circumstances, under the prior Companies Acts as they are operative and applicable in a case where the Director | Authority has reasonable grounds for the belief referred to in section 850(2) or 852(2) by reference to matters or things done or omitted to be done, or circumstances, under the prior Companies Acts as they are operative and applicable in a case where the Authority |
Footnotes
1
OJ No. L119, 4.5.2016, p.1
This document does not substitute the official text published in the Irish Statute Book. We accept no responsibility for any inaccuracies arising from the transcription of the original into this format.
This text is published under Irish Statute Book's own terms of reuse, not a Legalize or public-domain licence.
Irish Statute Book
CC-BY 4.0 (Oireachtas Open Data PSI Licence)
Contains Irish Public Sector Information licensed under the Oireachtas (Houses of the Oireachtas) Open Data PSI Licence / Creative Commons Attribution 4.0 International, sourced from https://www.irishstatutebook.ie.