- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)The period allowed for laying and delivering a company's accounts for a financial year is as follows in this section, being determined by reference to the end of the relevant accounting reference period (that is, the accounting reference period in respect of which the financial year of the company is ascertained).
(2)Subject to the following subsections, the period allowed is—
(a)for a private company, 10 months after the end of the relevant accounting reference period, and
(b)for a public company, 7 months after the end of that period.
(3)If a company carries on business, or has interests, outside the United Kingdom, the Channel Islands and the Isle of Man and in respect of a financial year the directors (before the end of the period allowed by subsection (2)) give to the registrar of companies notice in the prescribed form—
(a)stating that the company so carries on business or has such interests, and
(b)claiming an extension of the period so allowed by a further 3 months,
the period allowed in relation to that financial year is then so extended.
(4)Where a company's first accounting reference period—
(a)begins on the date of its incorporation, and
(b)is a period of more than 12 months,
the period otherwise allowed for laying and delivering accounts is reduced by the number of days by which the relevant accounting reference period is longer than 12 months.
However, the period allowed is not by this provision reduced to less than 3 months after the end of that accounting reference period.
(5)Where a company's relevant accounting reference period has been shortened under section 226 (in consequence of notice by the company under section 225), the period allowed for laying and delivering accounts is—
(a)the period allowed in accordance with subsections (2) to (4) above, or
(b)the period of 3 months beginning with the date of the notice under section 225,
whichever of those periods last expires.
(6)If for any special reason the Secretary of State thinks fit to do so, he may by notice in writing to a company extend, by such further period as may be specified in the notice, the period otherwise allowed for laying and delivering accounts for any financial year of the company.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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