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Companies Act 1985

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Changes over time for: PART VI

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Version Superseded: 04/03/1997

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Point in time view as at 06/01/1997.

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Companies Act 1985, PART VI is up to date with all changes known to be in force on or before 02 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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[F1PART VIU.K. POLICY ON THE PAYMENT OF CREDITORS]

Textual Amendments

F1Sch. 7 Pt. VI inserted (2.2.1996) by S.I. 1996/189, reg. 14(5) (with reg. 16)

[F212(1)This Part of this Schedule applies to a report by the directors of a company for a financial year if—

(a)the company was at any time within the financial year a public company, or

(b)the company did not qualify as small or medium-sized in relation to the financial year by virtue of section 247 and was at any time within the year a member of a group of which the parent company was a public company.

(2)The report shall, with respect to the financial year immediately following that covered by the report, state—

(a)whether in respect of some or all of its suppliers it is the company’s policy to follow any code or standard on payment practice and, if so, the name of the code or standard and the place where information about, and copies of, the code or standard can be obtained,

(b)whether in respect of some or all of its suppliers it is the company’s policy—

(i)to settle the terms of payment with those suppliers when agreeing the terms of each transaction,

(ii)to ensure that those suppliers are made aware of the terms of payment, and

(iii)to abide by the terms of payment,

(c)where the company’s policy is not as mentioned in paragraph (a) or (b) in respect of some or all of its suppliers, what its policy is with respect to the payment of those suppliers.

(3)If the company’s policy is different for different suppliers or classes of suppliers, the report shall identify the suppliers or classes of suppliers to which the different policies apply.

(4)For the purposes of this Part of this Schedule a supplier is any person whose claim on the reporting company in respect of goods or services supplied would be included under “trade creditors” within “Creditors; amounts falling due within one year” in a balance sheet drawn up in accordance with balance sheet format 1 in Schedule 4.]

Textual Amendments

F2Sch. 7 Pt. VI inserted (2.2.1996) by S.I. 1996/189, reg. 14(5) (with reg. 16)

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