Section 826 | Information protected from wider disclosure

(1)Information in respect of which a company is for the time being entitled to any exemption conferred by regulations under section 409(3) (information about related undertakings to be given in notes to accounts: exemption where disclosure harmful to company's business)—

(a)must not be included in a report under section 805 (report to members on outcome of investigation), and

(b)must not be made available under section 811 (right to inspect and request copy of entries).

(2)Where any such information is omitted from a report under section 805, that fact must be stated in the report.