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Competition and Consumer Protection Act 2014 (No. 29)Introductory TextActs Referred toPart 1 Preliminary and General (ss. 1-7)1. Short title, collective citations, construction and commencement2. Interpretation3. Orders and regulations4. Time limit for institution of summary proceedings5. Expenses6. Transitional provisions relating to mergers7. RepealsPart 2 Establishment of Commission and Dissolution of Bodies (ss. 8-46)Chapter 1 Establishment of Commission (ss. 8-33)8. Establishment day9. Establishment of Competition and Consumer Protection Commission10. Functions of Commission11. Supplementary powers of Commission with respect to carrying out certain functions12. Membership of Commission13. Indemnity for members, members of staff and authorised officers of Commission14. Functions of chairperson15. Meetings and procedures of Commission16. Membership of either House of Oireachtas, European Parliament or local authority17. Review of legislation18. Investigations by Commission19. Provision for co-operation between Commission and certain prescribed bodies20. Directions of Minister21. Grants to Commission22. Power to borrow23. Relationship of Commission with foreign competition or consumer bodies24. Disclosure of information relating to offences25. Prohibition on unauthorised disclosure of confidential information25A. Professional secrecy under Digital Services Regulation26. Accountability of chairperson to Committee of Public Accounts27. Accountability of chairperson to other Oireachtas Committees28. Staff29. Superannuation30. Strategy statement and work programme31. Accounts of Commission32. Reporting by Commission33. Saving for legal privilegeChapter 2 Authorised Officers (ss. 34-37A)34. Definitions35. Appointment of authorised officers36. Powers of authorised officers for purposes of enforcing relevant statutory provisions (other than Act of 2002)37. Powers of authorised officers in relation to investigations under Act of 200237A. Requests for information relating to investigationsChapter 3 Dissolution of National Consumer Agency and Competition Authority (ss. 38-46)38. Dissolution of National Consumer Agency and Competition Authority39. Transfer of functions to Commission40. Transfer of staff to Commission41. Transfer of land and other property42. Transfer of rights and liabilities, and continuation of leases, licences and permissions granted by dissolved body43. Liability for loss occurring before establishment day44. Provisions consequent upon transfer of functions, assets and liabilities to Commission45. Saving for certain acts46. Final accounts and final annual report of dissolved bodiesPart 3 Amendments of Act of 2002 (ss. 47-73)47. Amendment of section 3 of Act of 200248. Amendment of section 6 of Act of 200249. Amendment of section 12 of Act of 200250. Amendment of section 14A of Act of 200251. Amendment of section 14B of Act of 200252. Amendment of section 15C of Act of 200253. Amendment of section 16 of Act of 200254. Amendment of section 17 of Act of 200255. Amendment of section 18 of Act of 200256. Amendment of section 19 of Act of 200257. Amendment of section 20 of Act of 200258. Amendment of section 21 of Act of 200259. Amendment of section 22 of Act of 200260. Amendment of section 24 of Act of 200261. Amendment of section 26 of Act of 200262. Amendment of section 27 of Act of 200263. Amendment of section 28 of Act of 200264. Amendment of section 47 of Act of 200265. Amendment of section 47A of Act of 200266. Amendment of section 47B of Act of 200267. Amendment of section 47C of Act of 200268. Amendment of section 47D of Act of 200269. Amendment of section 47E of Act of 200270. Amendment of section 47F of Act of 200271. Amendment of section 47G of Act of 200272. Amendment of section 50 of Act of 200273. Amendment of section 52 of Act of 2002Part 4 Media Mergers (s. 74)74. Media MergersPart 5 Amendments of Act of 2007 (ss. 75-82)75. Amendment of section 2 of Act of 200776. Amendment of Part 2 of Act of 200777. Amendment of section 55 of Act of 200778. Amendment of section 83 of Act of 200779. Amendment of section 87 of Act of 200780. Amendment of section 90 of Act of 200781. Insertion of Schedule 9 to Act of 200782. Miscellaneous consequential amendments to Act of 2007Part 6 Grocery Goods (ss. 83-86)83. Grocery goods undertakings84. Amendment of section 86 of Act of 200785. Commission may publish certain information in respect of grocery goods undertakings86. Res judicataPart 7 Miscellaneous (ss. 87-91)87. Amendment of Central Bank Act 194288. Amendment of Personal Injuries Assessment Board Act 200389. Amendment of Communications (Retention of Data) Act 201190. Amendment of Schedule 1 to Criminal Justice Act 201191. Amendment of European Communities (Cross-Border Mergers) Regulations 2008
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 October 2014 - onwards
Version 2 of 2

46. Final accounts and final annual report of dissolved bodies

(1) The Commission shall, in respect of the period specified under subsection (3), prepare final accounts of each of the dissolved bodies.

(2) The Commission shall submit the final accounts to the Comptroller and Auditor General for audit not later than 12 months after the establishment day.

(3) For the purposes of subsection (1), the Minister may specify a period that is longer or shorter than a financial year of a dissolved body.

(4) The Commission shall prepare a final annual report for each of the dissolved bodies and submit the reports to the Minister not later than 6 months after the establishment day.

(5) Section 31 shall apply with the necessary modifications in relation to final accounts prepared under this section.

(6) Section 32 shall apply with the necessary modifications in relation to an annual report prepared under this section.

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