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Probably unrelated, but I thought I heard somewhere that corporations are considered (in some senses of the word) individuals under the law. This is apparently one reason they're such a bitch to deal with.
withered_preacher-
Companies registered under the Companies Acts and other corporations are legal considered people. They have their own legal personality, and so can do business in their own right. But they're not individuals. 'Individual' means flesh and blood, whereas a legal person can be a corporation or other legal entity as well as a flesh and blood person.
Brommers
The Data Protection Act applies to personal data. The Act defines that as data relating to a living individual. Corporate accounts are the accounts of a company. A company is not a living individual, so its accounts cannot be personal data, and so would not be subject to the Data Protection Act.
Unless for some bizarre and inexplicable reason someone had decided to fill the company accounts with personal information about directors or shareholders, but they would still be a document of public record and hence not subject to the Act.