{
  "url": "https://openlegislation.uk/insolvency-northern-ireland-order-1989/article-183",
  "json_url": "https://openlegislation.uk/insolvency-northern-ireland-order-1989/article-183.json",
  "legislation": "nisi/1989/2405",
  "legislation_title": "The Insolvency (Northern Ireland) Order 1989",
  "legislation_url": "https://openlegislation.uk/insolvency-northern-ireland-order-1989",
  "path": "article/183",
  "kind": "article",
  "number": "183",
  "heading": "Obligations arising under Article 182",
  "text": "(1) For the purpose of an investigation by the Department in consequence of a report made to it under Article 182(3), any obligation imposed on a person by any provision of the Companies Act 1985 to produce documents or give information to, or otherwise to assist, inspectors appointed as mentioned in Article 182(4) is to be regarded as an obligation similarly to assist the Department in its investigation.\n(2) An answer given by a person to a question put to him in exercise of the powers conferred by Article 182(4) may be used in evidence against him.\n(2A) However, in criminal proceedings in which that person is charged with an offence to which this paragraph applies—\n(a) no evidence relating to the answer may be adduced, and\n(b) no question relating to it may be asked,\nby or on behalf of the prosecution, unless evidence relating to it is adduced, or a question relating to it is asked, in the proceedings by or on behalf of that person.\n(2B) Paragraph (2A) applies to any offence other than an offence under Article 7 or 10 of the Perjury (Northern Ireland) Order 1979 (NI 19) (false statements made on oath otherwise than in judicial proceedings or made otherwise than on oath).\n(3) Where criminal proceedings are instituted by the Director of Public Prosecutions for Northern Ireland or the Department following any report or reference under Article 182, the liquidator and every officer and agent of the company past and present (other than the defendant) shall give to the Director of Public Prosecutions for Northern Ireland or the Department (as the case may be) all assistance in connection with the prosecution which he is reasonably able to give.\n(4) In paragraph (3), “agent” includes any banker or solicitor of the company and any person employed by the company as auditor, whether that person is or is not an officer of the company.\n(5) If a person fails or neglects to give assistance in the manner required by paragraph (3), the High Court may, on the application of the Director of Public Prosecutions for Northern Ireland or the Department (as the case may be) direct the person to comply with that paragraph; and if the application is made with respect to a liquidator, the Court may (unless it appears that the failure or neglect to comply was due to the liquidator not having in his hands sufficient assets of the company to enable him to do so) direct that the costs shall be borne by the liquidator personally.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "2002 NI 6"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 183(1) substituted (1.10.2009) by Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), arts. 2(1), 8, Sch. 1 para. 111(31) (with art. 10)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "2002 NI 6"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Art. 183 applied (with modifications) (4.1.2024) by S.I. 2021/716, reg. 37A (as inserted by The Payment and Electronic Money Institution Insolvency (Amendment) Regulations 2023 (S.I. 2023/1399), regs. 1(2), 12)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Pts. 1-5 applied (with modifications) (4.1.2024) by S.I. 2021/716, Sch. 1A para. 3 (as inserted by The Payment and Electronic Money Institution Insolvency (Amendment) Regulations 2023 (S.I. 2023/1399), reg. 1(2), Sch. 1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1989/2405/article/183",
    "retrieved_at": "2026-10-29T04:47:04.938020+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."
}