The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009

Amendments of enactments for references about accounts, reports, returns, etc

6.  After FA 2004, Schedule 11, Part 4, paragraph 14(1) (construction industry scheme: conditions for registration for gross payment): insert as follows—

“14A (1) For any part of the qualifying period falling on 1 October 2009 or later, paragraph 12(5) must be understood as referring instead to—

(a) the Companies Act 2006 (c. 46) sections 394, 395, 437 and 441 (accounts);

(b) sections 167(1), 167(2), 276(1) and 276(2) of that Act (changes in director or secretary);

(c) Part 24 of that Act (annual returns);

(d) regulations under Part 34 of that Act (overseas companies) which are about—

(i) registration of particulars,

(ii) accounts, reports or returns,

(iii) trading disclosures.

(2) For such part of the qualifying period, paragraph 12(6) must be disregarded and paragraphs 12(7)(a) and 12(8) understood as referring to sub-paragraphs (1) to (5) instead of (1) to (6).”.

(1)

2004 c. 12.