In a four-part request, the complainant requested information from the Insolvency Service (IS) relating to three named companies.  During the course of the Commissioner’s investigation, the IS changed its position to rely on sections 40(5B) and 31(3) to refuse to confirm or deny holding information falling within the scope of parts 2, 3 and 4 of the request. The Commissioner’s decision is that the IS is entitled to refuse to confirm or deny holding the disputed information in accordance with section 31(3) (law enforcement) of FOIA. The Commissioner does not require further steps to be taken.