{
  "url": "https://openlegislation.uk/companies-act-1989/section-160",
  "json_url": "https://openlegislation.uk/companies-act-1989/section-160.json",
  "legislation": "ukpga/1989/40",
  "legislation_title": "Companies Act 1989",
  "legislation_url": "https://openlegislation.uk/companies-act-1989",
  "path": "section/160",
  "kind": "section",
  "number": "160",
  "heading": null,
  "text": "(1) It is the duty of—\n(a) any person who has or had control of any assets of a defaulter, and\n(b) any person who has or had control of any documents of or relating to a defaulter,\nto give a recognised body such assistance as it may reasonably require for the purposes of its default proceedings.\nThis applies notwithstanding any duty of that person under the enactments relating to insolvency.\n(2) A person shall not under this section be required to provide any information or produce any document which he would be entitled to refuse to provide or produce on grounds of legal professional priviledge in proceedings in the High Court or on grounds of confidentiality as between client and professional legal adviser in proceedings in the Court of Session.\n(3) Where original documents are supplied in pursuance of this section, the recognised body shall return them forthwith after the completion of the relevant default proceedings, and shall in the meantime allow reasonable access to them to the person by whom they were supplied and to any person who would be entitled to have access to them if they were still in the control of the person by whom they were supplied.\n(4) The expenses of a relevant office-holder in giving assistance under this section are recoverable as part of the expenses incurred by him in the discharge of his duties; and he shall not be required under this section to take any action which involves expenses which cannot be so recovered, unless the recognised body undertakes to meet them.\nThere shall be treated as expenses of his such reasonable sums as he may determine in respect of time spent in giving the assistance and for the purpose of determining the priority in which his expenses are payable out of the assets, sums in respect of time spent shall be treated as his remuneration and other sums shall be treated as his disbursements or, in Scotland, outlays.\n(5) The Secretary of State may by regulations make further provision as to the duties of persons to give assistance to a recognised body for the purposes of its default proceedings, and the duties of the recognised body with respect to information supplied to it.\nThe regulations may add to, amend or repeal the provisions of subsections (1) to (4) above.\n(6) In this section “document” includes information recorded in any form.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 160(1) substituted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), regs. 1, 3(7)(a) (with regs. 7(4), 9(1))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 160(3) substituted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), regs. 1, 3(7)(b) (with regs. 7(4), 9(1))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 160(4) substituted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), regs. 1, 3(7)(b) (with regs. 7(4), 9(1))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 160(4) added by S.I. 1991/880, Pt. III reg. 5"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 160(5) substituted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), regs. 1, 3(7)(a) (with regs. 7(4), 9(1))"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 160(5) substituted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), regs. 1, 3(7)(b) (with regs. 7(4), 9(1))"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 160(5): (7.6.1992) certain functions made exercisable jointly by the Secretary of State and the Treasury by S.I. 1992/1315, art. 4, Sch. 2 para.7 (with art. 6)."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 160 wholly in force at 1.10.1991; s. 160(5) in force for certain purposes at 25.3.1991 see 215(2) and S.I. 1991/488, art. 2(2), s. 160 in force at 25.4.1991 with specified exceptions see S.I. 1991/878, art. 2, Sch. (subject to savings in art. 3(2)), s. 160 wholly in force at 1.10.1991 see S.I. 1991/2173, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1989/40/section/160",
    "retrieved_at": "2026-10-29T09:45:50.516840+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}