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Companies Act 1985

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F1F1Chapter IIE+W+S Delivery of Accounts and Reports

Textual Amendments

[F2699A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F5699AA. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F6699B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

700 Preparation of accounts and reports by oversea companies.E+W+S

(1)Every oversea company shall in respect of each financial year of the company prepare the like accounts and directors’ report, and cause to be prepared such an auditors’ report, as would be required if the company were formed and registered under this Act.

(2)The Secretary of State may by order—

(a)modify the requirements referred to in subsection (1) for the purpose of their application to oversea companies;

(b)exempt an oversea company from those requirements or from such of them as may be specified in the order.

(3)An order may make different provision for different cases or classes of case and may contain such incidental and supplementary provisions as the Secretary of State thinks fit.

(4)An order under this section shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.

[F8701. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F11702. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F13703 Penalty for non-compliance.E+W+S

(1)If the requirements of section 702(1) are not complied with before the end of the period allowed for delivering accounts and reports, or if the accounts and reports delivered do not comply with the requirements of this Act, the company and every person who immediately before the end of that period was a director of the company is guilty of an offence and liable to a fine and, for continued contravention, to a daily default fine.

(2)It is a defence for a person charged with such an offence to prove that he took all reasonable steps for securing that the requirements in question would be complied with.

(3)It is not a defence in relation to a failure to deliver copies to the registrar to prove that the documents in question were not in fact prepared as required by this Act.]

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