Companies (Corporate Enforcement Authority) Act 2021

Companies (Corporate Enforcement Authority) Act 2021 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.ie) Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.ie) Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 2021 Companies (Corporate Enforcement Authority) Act 2021 Companies (Corporate Enforcement Authority) Act 2021 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Revised Act Acht Athbh… Print Full ActPriontáil an tAcht Iomlán Number 48 of 2021 COMPANIES (CORPORATE ENFORCEMENT AUTHORITY) ACT 2021 CONTENTS

PART 1

Preliminary and General Section

Section 1

Section 2

Section 3

PART 2

Amendment of Principal Act - Corporate Enforcement Authority

Section 4

Section 5

Section 6

Section 7

Section 8

Section 9

Section 10

Section 11

Section 12

Section 13

PART 3

Amendment of Principal Act - Share Capital

Section 14

Section 15

Section 16

Section 17

Section 18

Section 19

Section 20

Section 21

Section 22

Section 23

Section 24

Section 25

PART 4

Amendment of Principal Act - Corporate Governance

Section 26

Section 27

Section 28

Section 29

Section 30

PART 5

Amendment of Principal Act - Miscellaneous

Section 31

Section 32

Section 33

Section 34

Section 35

PART 6

Consequential Amendment to Irish Collective Asset-management Vehicles Act 2015

Section 36

PART 1

Preliminary and General Short title, collective citation and commencement 1. (1) This Act may be cited as the Companies (Corporate Enforcement Authority) Act 2021.

Part 6

may be cited together as the Irish Collective Asset-management Vehicles Acts 2015 to 2021.

Definition 2. In this Act, “Principal Act” means the Companies Act 2014 .

Repeal 3. Chapter 3 of Part 15 of the Principal Act is repealed.

PART 2

Amendment of Principal Act - Corporate Enforcement Authority Amendment of section 2 of Principal Act 4. Section 2 of the Principal Act is amended, in subsection (1)— (a) by the substitution of the following definition for the definition of “officer of the Director”: “ ‘officer of the Authority’ means— (a) a member of staff of the Authority, (b) an officer of the Minister assigned to the Authority, (c) a member of the Garda Síochána seconded to the Authority, or (d) a person employed by the Minister or the Authority, under a contract for service or otherwise, to assist the Authority in performing functions of the Authority under this Act or any other enactment;”, and (b) by the insertion of the following definition: “ ‘Authority’ means the Corporate Enforcement Authority (but that title appears set out in full in any provision where it is desirable to avoid confusion or otherwise to provide clarity on the matter);”.

Amendment of section 12 of Principal Act 5. Section 12 of the Principal Act is amended, in subsection (3), by the deletion of “946,”.

Amendment of section 930A of Principal Act 6. Section 930A of the Principal Act is amended, in subsection (2), by the substitution of “section 944Z” for “section 957AA”.

Amendment of section 930B of Principal Act 7. Section 930B of the Principal Act is amended, in subsection (2)(e)(i), by the substitution of “section 944Z” for “section 957AA” in both places that it occurs.

Amendment of section 936A of Principal Act 8. Section 936A of the Principal Act is amended, in subsection (3)(b), by the substitution of “section 944AB, a relevant sanction (within the meaning of section 944Z)” for “section 957B, a relevant sanction (within the meaning of section 957AA)”.

Amendment of section 936B of Principal Act 9. Section 936B of the Principal Act is amended— (a) in subsection (1)(c), by the substitution of “section 944AB(2)(b)” for “section 957C(2)(b)”, (b) in subsection (2), by the substitution of the following paragraphs for paragraphs (e) and (f): “(e) in so far as all or part of the year has elapsed before the relevant date, all relevant sanctions (within the meaning of section 957AA as in force before the relevant date) imposed by the Director during the year in accordance with Chapter 3, (f) on and after the relevant date, all relevant sanctions (within the meaning of section 944Z) imposed by the Authority during the year in accordance with Chapter 3B, (g) in so far as all or part of the year has elapsed before the relevant date, all public notices of relevant sanctions (within the meaning of section 957AA as in force before the relevant date) imposed by the Director during the year in accordance with Chapter 3, and (h) on and after the relevant date, all public notices of relevant sanctions (within the meaning of section 944Z) imposed by the Authority during the year in accordance with Chapter 3B.”, and (c) by the substitution of the following subsection for subsection (7): “(7) In this section— ‘relevant date’ means the date of commencement of section 3 of the Companies (Corporate Enforcement Authority) Act 2021; ‘relevant person’, in relation to a recognised accountancy body, means— (a) a member of the body, or (b) an auditor or audit firm in relation to whom, by virtue of section 930C, the body may perform functions, who is a statutory auditor or former statutory auditor.”.

Amendment of Part 15 of Principal Act 10. Part 15 of the Principal Act is amended by the insertion of the following Chapters immediately before Chapter 4: “Chapter 3A Corporate Enforcement Authority Definitions (Chapter 3A) 944A. In this Chapter and Schedule 22— ‘Act of 2004’ means the Public Service Management (Recruitment and Appointments) Act 2004 ; ‘chairperson’ means the chairperson of the Authority; ‘civil servant’ has the meaning assigned to it by the Civil Service Regulation Act 1956 ; ‘Committee of Public Accounts’ means the committee of Dáil Éireann established under the rules and Standing Orders of Dáil Éireann to examine and report to Dáil Éireann on the appropriation accounts and reports of the Comptroller and Auditor General; ‘establishment day’ means the day appointed by order under section 944B; ‘financial year’, in relation to the Authority, means a period of 12 months ending on 31 December in any year and, in the case of the first financial year of the Authority, means the period commencing on the establishment day and ending on 31 December in the year in which the establishment day falls; ‘Member’ has the meaning assigned to it by section 944F(2) and includes a person authorised to act in place of a Member under section 944I.

Establishment day 944B. The Minister shall, by order, appoint a day to be the establishment day for the purposes of this Chapter.

Establishment of Corporate Enforcement Authority 944C. (1) On the establishment day there shall stand a body to be known as An tÚdarás um Fhorfheidhmiú Corparáideach or, in the English language, the Corporate Enforcement Authority, to perform the functions conferred on it by this Act.

Functions of Authority 944D. (1) The functions of the Authority are— (a) to encourage compliance with this Act, (b) to investigate— (i) instances of suspected offences under this Act, and (ii) instances otherwise of suspected non-compliance with this Act or with the duties and obligations to which companies and their officers are subject, (c) to enforce this Act, including by the prosecution of offences by way of summary proceedings, (d) at the discretion of the Authority, to refer cases to the Director of Public Prosecutions where the Authority has reasonable grounds for believing that an indictable offence under this Act has been committed, (e) to exercise, in so far as the Authority considers it necessary or appropriate, a supervisory role over the activity of liquidators and receivers in the discharge of their functions under this Act, (f) for the purpose of ensuring the effective application and enforcement of obligations, standards and procedures to which companies and their officers are subject, to perform such other functions in respect of any matters to which this Act relates as the Minister considers appropriate and may by order confer on the Authority, (g) to perform such other functions for the purpose referred to in paragraph (f) as may be assigned to the Authority under this Act or any other Act, (h) to act under Chapter 2 as a member of the Supervisory Authority and, if appointed under section 907, act as a director of that body, and (i) to perform functions transferred to the Authority under section 944E.

Transfer of functions of Director to Authority 944E. (1) All functions that, immediately before the establishment day, were vested in the Director are transferred to the Authority.

Membership of Authority 944F. (1) The Authority shall consist of such and so many Members (not being more than 3) as the Minister determines.

Appointment of chairperson of Authority 944G. (1) The Minister shall, where the Authority consists of more than one Member, appoint one of the Members to be chairperson and such additional allowance (if any) may be paid by the Authority to the chairperson as the Minister may, with the consent of the Minister for Public Expenditure and Reform, from time to time determine.

Resignation, removal, disqualification of Member 944H. (1) A Member may resign from office by letter addressed to the Minister and the resignation shall take effect on the date specified in the letter, or the date on which the Minister receives the letter, whichever is the later.

Acting Member 944I. (1) Where one Member only stands appointed for the time being under section 944F, the Minister may authorise in writing a person (which may be a member of staff of the Authority) to perform the functions of a Member during any period when that Member is absent from duty or absent from the State or is, for any other reason, unable to perform the functions of a Member.

Assignment and transfer of staff to Authority 944J. (1) Subject to section 944F(4), every civil servant who, immediately before the establishment day, stands assigned to act as a member of staff of the office of the Director shall, on the establishment day, stand assigned to act as a member of staff of the Authority.

Staff of Authority, etc.

944K. (1) Subject to subsection (3) and section 944F, the Authority may appoint such number of persons to be members of its staff as it may determine.

Superannuation of Members 944L. (1) The Minister shall, if he or she considers it appropriate to do so and with the consent of the Minister for Public Expenditure and Reform, make and carry out a scheme or schemes for the granting of superannuation benefits to or in respect of the Members (other than a Member who is a civil servant).

Secondment to Authority of member of Garda Síochána 944M. (1) This section applies where a member of the Garda Síochána has been seconded to the Authority.

Accountability of Authority to Committee of Public Accounts 944N. (1) The chairperson shall, whenever required in writing to do so by the Committee of Public Accounts, give evidence to that Committee in relation to— (a) the regularity and propriety of the transactions recorded or required to be recorded in any book or other record of account subject to audit by the Comptroller and Auditor General that the Authority is required by this Act to prepare, (b) the economy and efficiency of the Authority in the use of its resources, (c) the systems, procedures and practices employed by the Authority for the purpose of evaluating the effectiveness of its operations, and (d) any matter affecting the Authority referred to in a special report of the Comptroller and Auditor General under section 11

Accountability of Member to certain Oireachtas Committees 944O. (1) In this section, ‘Committee’ means a Committee appointed by either House of the Oireachtas or jointly by both Houses of the Oireachtas (other than the Committee on Public Accounts, the Committee on Members’ Interests of Dáil Éireann or the Committee on Members’ Interests of Seanad Éireann) or a sub-committee of such a Committee.

Confidentiality of information 944P. (1) No person shall disclose, except in accordance with law, information that— (a) is obtained in performing the functions of the Authority, and (b) has not otherwise come to the notice of members of the public.

Disclosure of information to Authority 944Q. (1) Notwithstanding any other law— (a) the Competition and Consumer Protection Commission, (b) a member of the Garda Síochána, (c) an officer of the Revenue Commissioners, (d) the Insolvency Service of Ireland, (e) the Irish Takeover Panel, (f) the Registrar, (g) the registrar of friendly societies, or (h) such other authority or other person as may be prescribed, may disclose to the Authority or an officer of the Authority information to which this subsection applies.

Restriction of application of certain articles of Data Protection Regulation 944R. (1) Articles 14 (information to be provided where personal data have not been obtained from the data subject) and 15 (right of access by the data subject) of the Data Protection Regulation are restricted, to the extent necessary and proportionate to safeguard the effective performance by the Authority of its functions referred to in subsection (1)(b) and (e) of section 944D, where the performance of those functions give rise to the processing of personal data to which the Data Protection Regulation applies.

Transfer of rights and liabilities, and continuation of leases, licences and permissions granted by office of Director 944S. (1) On the establishment day, all property (other than land) that, immediately before that day, was vested in the Director, shall stand vested in the Authority without any assignment.

Annual report 944T. (1) The Authority shall, as soon as practicable but in any event not later than 4 months after the end of each financial year, prepare and submit to the Minister a report on its activities in that year (in this section referred to as the ‘annual report’), and the Minister shall, as soon as may be after receiving the annual report, cause copies of the annual report to be laid before each House of the Oireachtas.

Strategy statement and work programme 944U. (1) (a) The Authority shall, as soon as practicable after the establishment day, and thereafter not earlier than 6 months before and not later than the expiration of each subsequent period of 3 years following the establishment day, prepare and submit to the Minister a strategy statement in respect of the period of 3 years immediately following the year in which the strategy statement is so submitted. (b) In this section, ‘strategy statement’ means a statement that— (i) specifies the key objectives, outputs and related strategies, including use of resources, of the Authority, (ii) except for the first strategy statement, includes a review of the outcomes and effectiveness of the preceding strategy statement, (iii) includes any other matters (with the exception of any on-going investigation or prosecution) that the Minister may direct, and (iv) is prepared in a form and manner that is in accordance with any directions issued from time to time by the Minister.

Grants to Authority 944V. In each financial year, the Minister may advance to the Authority out of moneys provided by the Oireachtas such sums as the Minister may, with the consent of the Minister for Public Expenditure and Reform, determine.

Liability of Authority for acts or omissions 944W. Neither— (a) a Member or former Member of the Authority, nor (b) a present or former officer of the Authority, is liable for damages for anything done, anything purported to be done or anything omitted to be done by him or her in performing a function under this Act, unless the act or omission is shown to be in bad faith.

Accounts of Authority 944X. (1) The Authority shall— (a) submit estimates of income and expenditure to the Minister in such form, in respect of such periods and at such times as may be required by the Minister, and (b) provide the Minister with any information which the Minister may require in relation to such estimates, including proposals and future plans relating to the performance by the Authority of its functions.

Final annual report of Director 944Y. (1) The Authority shall prepare a final annual report for the Director.

Chapter 3B Investigation of director or former director of public-interest entity to find whether such director has engaged in certain prohibited conduct, etc.

Definitions (sections 944Z to 944AH) 944Z. (1) In this section and sections 944AA to 944AH— ‘court’ means the High Court; ‘monetary sanction’, in relation to a relevant director, means the monetary sanction referred to in section 944AB(2)(c); ‘public notice of relevant sanction imposed’, in relation to a relevant director, means the publication in accordance with section 944AE(1) of the relevant director’s particulars referred to in that section together with the other related particulars referred to in that section; ‘relevant contravention’ has the meaning assigned to it by section 900; ‘relevant decision’, in relation to a relevant director, means— (a) a decision under section 944AA(2) that the director has engaged in conduct giving rise (whether in whole or in part) to a relevant contravention, (b) if, in consequence of a decision referred to in paragraph (a), the Authority decides under section 944AA(2) to impose a relevant sanction on the relevant director, the decision to impose that sanction, or (c) both such decisions; ‘relevant director’ has the meaning assigned to it by section 900; ‘relevant sanction’, in relation to a relevant director, means a sanction referred to in section 944AB(2); ‘section 944AD agreement’ shall be read in accordance with section 944AD(1); ‘Supervisory Authority’ has the meaning assigned to it by section 900.

Provisions applicable where Authority receives particulars, etc., from Supervisory Authority concerning relevant contravention and relevant director 944AA. (1) This section applies where— (a) the Authority has received from the Supervisory Authority particulars referred to in section 936A(2) and (where applicable) information and documents and assistance referred to in section 936A(3), and (b) in consequence thereof, the Authority has investigated under Part 13 a relevant director in order to find whether or not the relevant director has engaged in conduct giving rise (whether in whole or in part) to a relevant contravention.

Sanctions which Authority may impose on relevant director for certain conduct 944AB. (1) This section applies to a relevant director the subject of a decision under section 944AA(2) that the director has engaged in conduct giving rise (whether in whole or in part) to a relevant contravention.

Relevant circumstances to be considered in imposing relevant sanctions on relevant director 944AC. (1) This section applies to a relevant director the subject of a decision under section 944AA(2) that the director has engaged in conduct giving rise (whether in whole or in part) to a relevant contravention.

Resolution of suspected certain conduct by agreement - relevant director 944AD. (1) Subject to subsection (2), if the Authority believes on reasonable grounds that a relevant director has engaged in conduct (in this section referred to as the ‘relevant conduct’) giving rise (whether in whole or in part) to a relevant contravention referred to in section 936A(1), the Authority and the relevant director may, at their absolute discretion, enter into an agreement (in this section referred to as a ‘section 944AD agreement’) to resolve the matters relating to such conduct.

Publication of relevant sanction imposed on relevant director 944AE. (1) Subject to subsections (2) and (3), the Authority shall, in so far as a relevant decision imposes a relevant sanction on a relevant director, as soon as practicable after— (a) that decision has been confirmed by the court as referred to in section 944AH(4), or (b) a decision of the court under section 944AH(2)(b) has been made to impose a different relevant sanction on the relevant director, publish on its website particulars of the relevant contravention to which the relevant sanction relates, particulars of the relevant conduct, particulars of the relevant sanction imposed and particulars of the relevant director on whom the relevant sanction was imposed.

Limitations on imposing monetary sanctions on relevant director 944AF. (1) If the Authority decides to impose a monetary sanction on a relevant director, the Authority shall not impose an amount that would be likely to cause the relevant director to be adjudicated bankrupt.

Relevant director not to be liable to be penalised twice for same conduct 944AG. (1) If the Authority imposes a monetary sanction on a relevant director and the conduct engaged in by the relevant director that has given rise (whether in whole or in part) to the relevant contravention is an offence under the law of the State, the relevant director shall not be liable to be prosecuted or punished for the offence under that law.

Appeals to and orders of court, including orders confirming decisions of Authority 944AH. (1) In an appeal under section 944AA(3), the court may consider any evidence adduced or argument made, whether or not adduced or made to the Authority.

Amendment of Principal Act - insertion of Schedule 22 11. The Principal Act is amended by the insertion of the text set out in Schedule 2 as Schedule 22 to that Act.

Amendment of Principal Act in relation to references to Director 12. (1) Each provision of the Principal Act specified in column (2), opposite a reference number specified in column (1), is amended by the substitution of the words specified in column (4), opposite that reference number, for the words specified in column (3) opposite that reference number.

Savings 13. Nothing in this Part or Schedule 1 or 2 affects the validity of any act done before the establishment day (within the meaning of section 944A of the Principal Act) by or under the authority of the Director of Corporate Enforcement and every such act shall, if and in so far as it was operative immediately before that day, have effect on and after that day as if it had been done by or on behalf of the Corporate Enforcement Authority.

PART 3

Amendment of Principal Act - Share Capital Amendment of section 71 of Principal Act 14. Section 71 of the Principal Act is amended— (a) in subsection (5), by the insertion of “subsection (5A) and” after “Subject to”, and (b) by the insertion of the following subsection after subsection (5): “(5A) The share premium account may be applied by the company— (a) in writing off— (i) the preliminary expenses of the company, or (ii) the expenses of, or the commission paid on, any issue of shares or debentures of the company, or (b) in providing for the premium payable on redemption of any redeemable preference shares issued by the company before 1 July 1991 or of any debentures of the company issued by a company before 1 June 2015.”.

Amendment of section 82 of Principal Act 15. Section 82 of the Principal Act is amended, in subsection (6)(n), by the deletion of “to intermediaries,”.

Amendment of section 91 of Principal Act 16. Section 91 of the Principal Act is amended— (a) in subsection (1), by the deletion of “(with the result that its company capital is thereby re-organised)”, (b) by the substitution of the following subsection for subsection (4): “(4) A transaction to which subsection (1) applies shall not be undertaken unless— (a) it is approved by the relevant company by employing the Summary Approval Procedure, (b) it is approved by special resolution passed by the relevant company that is confirmed by the court under section 85 as if that resolution were providing for a reduction of the company’s company capital (and the provisions of sections 84 to 87 shall apply accordingly with the necessary modifications), or (c) the relevant company has distributable reserves at least equivalent to the value (as stated in, or ascertainable from, the accounting records of the relevant company immediately before the transfer or disposal concerned) of the transferred or disposed assets and deducts an amount, equivalent to the value of the transferred or disposed assets, from those reserves.”, and (c) in subsection (5), by the insertion of “referred to in subsection (4)(a) or (b)” after “such a transaction”.

Amendment of section 106 of Principal Act 17. Section 106 of the Principal Act is amended, in subsection (1), by the substitution of “section 102(1)(a) or (g)” for “section 102(1)(a)”.

Amendment of section 109 of Principal Act 18. Section 109 of the Principal Act is amended, in subsection (2)— (a) in paragraph (b), by the substitution of “behalf;” for “behalf.”, and (b) by the insertion of the following paragraph after paragraph (b): “(c) shares previously issued by a successor company, and held by a transferor company, which are acquired by a successor company pursuant to section 480 or 503.”.

Amendment of section 123 of Principal Act 19. Section 123 of the Principal Act is amended, in subsection (1)— (a) in paragraph (d), by the deletion of “and”, (b) in paragraph (e), by the substitution of “up; and” for “up.”, and (c) by the insertion of the following paragraph after paragraph (e): “(f) the reduction of share capital— (i) by paying off paid up share capital (effected in accordance with section 84 in the case of a company limited by shares), or (ii) by extinguishing or reducing all or part of a member’s liability on shares not fully paid up (effected in accordance with section 84 in the case of a company limited by shares).”.

Amendment of section 480 of Principal Act 20. Section 480 of the Principal Act is amended, in subsection (3), by the insertion of the following paragraph after paragraph (a): “(aa) any fully paid shares previously issued by a successor company, and held by a transferor company, and which are acquired by that successor company in itself pursuant to a merger under this Chapter, shall be deemed to be treasury shares held by the successor company concerned to which section 109 applies;”.

Amendment of section 503 of Principal Act 21. Section 503 of the Principal Act is amended, in subsection (4)— (a) in paragraph (h), by the substitution of “company;” for “company; and”, (b) in paragraph (i), by the substitution of “companies; and” for “companies.”, and (c) by the insertion of the following paragraph after paragraph (i): “(j) any fully paid shares previously issued by a successor company, and held by a transferor company, and which are acquired by a successor company in itself pursuant to a division under this Chapter, shall be deemed to be treasury shares held by the successor company concerned to which section 109 applies.”.

Amendment of section 1043 of Principal Act 22. Section 1043 of the Principal Act is amended, in subsection (1)(c), by the deletion of “to intermediaries,”.

Amendment of section 1045 of Principal Act 23. Section 1045 of the Principal Act is amended by— (a) renumbering that section as section 1045(1), and (b) the insertion of the following subsection after such subsection: “(2) Save where the constitution of the company provides otherwise, the directors of the company may decline to register— (a) the transfer of a share (not being a fully paid share) to a person of whom they do not approve, (b) the transfer of a share on which the company has a lien, or (c) the transfer of a share which, in their opinion, may— (i) imperil or prejudicially affect the status of the company in the State, (ii) imperil any tax relief or rebate to which the members of the company are entitled, or (iii) involve the company in the payment of any additional stamp duty or other duty on any conveyance of any property made, or to be made, to the company.”.

Amendment of section 1087A of Principal Act 24. Section 1087A of the Principal Act is amended by the substitution of the following definition for the definition of “relevant securities”: “ ‘relevant securities’ means securities that are— (a) issued by a relevant issuer, and (b) registered in the name of— (i) a central securities depository, or (ii) a body as may from time to time be nominated by a central securities depository to hold securities represented in that depository’s securities settlement system;”.

Amendment of section 1230 of Principal Act 25. Section 1230 of the Principal Act is amended, in the Table to that section— (a) in Part 1, by the insertion of the following: and (b) in Part 2, by the insertion of the following:

PART 4

Amendment of Principal Act - Corporate Governance Amendment of section 131 of Principal Act 26. Section 131 of the Principal Act is amended, in subsection (2), by the insertion of “or secretary” after “director”.

Amendment of section 151 of Principal Act 27. Section 151 of the Principal Act is amended— (a) in subsection (1), by the substitution of “A company” for “Subject to subsection (5), a company”, and (b) by the deletion of subsection (5).

Amendment of section 184 of Principal Act 28. Section 184 of the Principal Act is amended by the substitution of “, vote and to demand or join in demanding a poll” for “and vote”.

Amendment of section 930 of Principal Act 29. Section 930 of the Principal Act is amended, in subsection (2), by the deletion of paragraph (f).

Disapplication of section 181(5)(d) in respect of certain CLGs 30. The Principal Act is amended by the insertion of the following section after section 1204: “1204A. Section 181(5)(d) shall not apply to a CLG where the CLG’s constitution does not permit its members to appoint proxies.”.

PART 5

Amendment of Principal Act - Miscellaneous Amendment of section 198 of Principal Act 31. Section 198 of the Principal Act is amended, in subsection (4)(f), by the insertion of “or 586(2)” after “section 580”.

Amendment of section 633 of Principal Act 32. Section 633 of the Principal Act is amended by the insertion of the following subsections after subsection (3): “(3A) The Authority may, by notice in writing given to a person standing to be qualified for appointment, or who is so qualified, as liquidator, request the person to provide the Authority, within 28 days of the receipt by the person of the notice, with such evidence specified in the notice as the Authority may require, to prove to the Authority that the person complies with the requirements of the Table to this section. (3B) Any person who, without just cause, fails to comply with a request under subsection (3A) shall be guilty of a category 4 offence.”.

Amendment of section 681 of Principal Act 33. Section 681 of the Principal Act is amended, in subsection (3)(b), by the substitution of “other” for “greater”.

Amendment of section 819 of Principal Act 34. Section 819 of the Principal Act is amended by the substitution of the following subsection for subsection (1): “(1) On the application of a person referred to in section 820(1) and subject to subsection (2), the court shall declare that a person who was a director of— (a) an insolvent company, (b) an insolvent company who failed to convene a general meeting of shareholders for the purpose of nominating a named liquidator, (c) an insolvent company at such a general meeting who fails to table a notice to nominate such liquidator, or (d) an insolvent company who has failed to provide the required notice to employees of the company in the winding up of the company, shall not, for a period of 5 years, be appointed or act in any way, directly or indirectly, as a director or secretary of a company, or be concerned in or take part in the formation or promotion of a company, unless the company meets the requirements set out in subsection (3).”.

Cases in which director must supply certain data 35. The Principal Act is amended by the insertion of the following section after section 888: “888A. (1) On and after the commencement of section 35 of the Companies (Corporate Enforcement Authority) Act 2021 and notwithstanding section 262

PART 6

Consequential Amendment to Irish Collective Asset-management Vehicles Act 2015 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.

SCHEDULE 1 Insertion of Schedule 22 to Principal Act “Schedule 22 Section 944C Corporate Enforcement Authority 1. 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.

SCHEDULE 2 Amendment of Principal Act in relation to References to Director of Corporate Enforcement

Section 12

Reference No.

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 1 OJ No. L119, 4.5.2016, p.1 Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais