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The Reports on Payments to Governments Regulations 2014

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Duty to deliver reports

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14.—(1) Directors who are required to prepare—

(a)a report in accordance with regulations 4 and 5; or

(b)a consolidated report prepared in accordance with regulations 8 and 9

must deliver that report or consolidated report to the registrar within 11 months of the end of the financial year of the undertaking.

(2) For an undertaking that is a partnership or a limited partnership, the “financial year” is deemed to be the 12 calendar months ending on 5th April.

(3) A report or consolidated report delivered under this regulation must be delivered to the registrar by electronic means.

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