PART IV Management and Administration.

Annual Return.

126 Time for completion of annual return.
(1) The annual return must be completed within forty-two days after the annual general meeting for the year, whether or not that meeting is the first or only ordinary general meeting, or the first or only general meeting, of the company in the year, and the company must forthwith forward to the registrar of companies a copy signed both by a director and by the secretary of the company.
(2) If a company fails to comply with this section, the company and every officer of the company who is in default shall be liable to a default fine.
For the purposes of this subsection the expression “officer ” shall include any person in accordance with whose directions or instructions the directors of the company are accustomed to act.