Textual Amendments
F1Chapter III (ss. 363–365) substituted (subject to the transitional and saving provisions in S.I. 1990/1707, arts. 4, 5) by Companies Act 1989 (c. 40, SIF 27), ss. 139(1), 213(2)
Modifications etc. (not altering text)
C1Chapter III (ss. 363–365) excluded by S.I. 1990/1707, art. 5(4)(7)
(1)Every company shall deliver to the registrar successive annual returns each of which is made up to a date not later than the date which is from time to time the company’s “return date”, that is—
(a)the anniversary of the company’s incorporation, or
(b)if the company’s last return delivered in accordance with this Chapter was made up to a different date, the anniversary of that date.
(2)Each return shall—
(a)be in the prescribed form,
(b)contain the information required by or under the following provisions of this Chapter, and
(c)be signed by a director or the secretary of the company;
and it shall be delivered to the registrar within 28 days after the date to which it is made up.
(3)If a company fails to deliver an annual return in accordance with this Chapter before the end of the period of 28 days after a return date, the company is guilty of an offence and liable to a fine and, in the case of continued contravention, to a daily default fine.
The contravention continues until such time as an annual return made up to that return date and complying with the requirements of subsection (2) (except as to date of delivery) is delivered by the company to the registrar.
(4)Where a company is guilty of an offence under subsection (3), every director or secretary of the company is similarly liable unless he shows that he took all reasonable steps to avoid the commission or continuation of the offence.
(5)The references in this section to a return being delivered “in accordance with this Chapter” are—
(a)in relation to a return made [F2on or after 1st October 1990], to a return with respect to which all the requirements of subsection (2) are complied with;
(b)in relation to a return made before [F31st October 1990], to a return with respect to which the formal and substantive requirements of this Chapter as it then had effect were complied with, whether or not the return was delivered in time.
Textual Amendments
F2Words substituted by S.I. 1990/1707, art. 7(a)
F3Words substituted by S.I. 1990/1707, art. 7(b)
Modifications etc. (not altering text)
C2S. 363 applied with modifications by S.I. 1985/680, regs. 4–6, Sch.
C3S. 363 excluded by S.I. 1985/724, reg. 4(4)
C4S. 363 applied (with modifications) (6.4.2001) by S.I. 2001/1090, reg. 4, Sch. 2 Pt. I