The Companies (Disclosure of Information) (Designated Authorities) (No. 2) Order 2002
This Order designates the Comptroller and Auditor General (“the Comptroller”) for the purposes of section 449(1B) of the Companies Act 1985 (“the 1985 Act”), specifies certain of his functions for those purposes and contains a restriction on the circumstances in which the disclosure of information and documents is permitted under section 449(1B) by virtue of this designation. The Order also amends the Table in section 87(4) of the Companies Act 1989 (“the 1989 Act”), adding an entry relating to those same functions of the Comptroller. The Order contains a restriction on the circumstances in which the disclosure of information is permitted by virtue of this amendment and adds a note to the Table drawing attention to the restriction.