S. 42 substituted by Transport Act 1981 (c. 56), Sch. 6 para. 10

S. 42(2) substituted by Companies Act 1989 (c. 40), s. 23, Sch. 10 para. 26(2) (subject to savings in S.I. 1990/355, art. 8, Sch. 3 para. 1)

Words in s. 42(6) omitted (6.4.2008) by virtue of The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 39(a) (with arts. 6, 11, 12)

Words in s. 42(6) inserted (1.10.2007) by The Companies Act 2006 (Commencement No. 3, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/2194), art. 1(3)(a), Sch. 4 para. 28 (with art. 12)

Words substituted by Companies Consolidation (Consequential Provisions) Act 1985 (c. 9), s. 30, Sch. 2

Words substituted by Companies Act 1989 (c. 40), s. 23, Sch. 10 para. 26(3)(a), (subject to savings in S.I. 1990/355, art. 8, Sch. 3 para. 1)

Words repealed (subject to savings in S.I. 1990/355, arts. 5, 8, Sch. 3 para. 1) by Companies Act 1989 (c. 40, SIF 27), ss. 23, 212, Sch. 10 para. 26(3)(b), Sch. 24

Words in s. 42(7)(a) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 39(b) (with arts. 6, 11, 12)

Definitions substituted by Companies Act 1989 (c. 40), s. 23, Sch. 10 para. 26(4) (subject to savings in S.I. 1990/355, art. 8, Sch. 3, para. 1)

Words in s. 42(9) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 39(c) (with arts. 6, 11, 12)

Words in s. 42(11)(a) inserted (2.7.2012) by The British Waterways Board (Transfer of Functions) Order 2012 (S.I. 2012/1659), art. 1(2), Sch. 3 para. 2(5) (with arts. 4-6)

S. 42 extended by Transport Act 1981 (c. 56), Sch. 4 para. 1(2)(3)

S. 42 extended by Pilotage Act 1987 (c. 21), s. 14(1)

S. 42: transfer of functions (1.4.2018) by Wales Act 2017 (c. 4), ss. 29(2)(b)(vii), 71(4) (with Sch. 7 paras. 1, 6, 9); S.I. 2017/1179, reg. 3(g) (with transitional provisions and savings in S.I. 2018/278, reg. 2, Sch.)

S. 42(2)-(9) applied (with modifications) (6.3.1992) by S.I. 1992/546, arts. 1, 2, Sch. para. 4(3)

S. 42(2)-(9) applied (25.3.1997) by S.I. 1997/948, art. 2(2), Sch. para. 5(3)

http://www.legislation.gov.uk/ukpga/1964/40/section/42/2018-04-01Harbours Act 1964An Act to establish a National Ports Council; to provide for the control of harbour development and for giving financial assistance for the improvement of harbours; to make other provision respecting the construction, improvement, maintenance and management of harbours; to make provision with respect to charges of certain harbour authorities and lighthouse authorities; and for purposes connected with the matters aforesaid.1984-06-01texttext/xmlenStatute Law Database2024-08-29Expert Participation2018-04-01 Furnishing of Information
42 Accounts and reports relating to harbour activities and associated activities. (1)

It shall be the duty of every statutory harbour undertaker to prepare an annual statement of accounts relating to the harbour activities and to any associated activities carried on by him.

(2)

Where a statutory harbour undertaker is a parent undertaking with subsidiary undertakings which carry on harbour activities or any associated activities, then, it shall be the duty of the company also to prepare group accounts relating to the harbour activities and associated activities carried on by it and its subsidiary undertakings.

(3)

The requirements of subsection (1) or subsection (2) above are not satisfied by the preparation of a statement of accounts which relates to other matters in addition to harbour activities and associated activities.

(4)

Where provision is made for the auditing of accounts prepared by any person otherwise than under this section which relate to harbour activities carried on by him (whether or not they relate to other matters) that provision shall apply also to any statement prepared by him under this section.

(5)

It shall be the duty of any person by whom a statement of accounts is prepared in accordance with this section—

(a)

to send to the Secretary of State a copy of the statement together with a copy of the auditor’s report on it; and

(b)

to prepare and send to the Secretary of State a report on the state of affairs disclosed by the statement.

(6)

Subject to any regulations made under the next following subsection, the provisions of the ... the Companies Act 2006 as to the form and contents of accounts and reports required to be prepared under that Act shall apply to accounts and reports required to be prepared under this section, as follows—

(a)

the provisions relating to individual company accounts shall apply to statements prepared in accordance with subsection (1) above;

(b)

the provisions relating to group accounts shall apply to statements prepared in accordance with subsection (2) above; and

(c)

the provisions relating to the directors’ report . . . shall apply to reports prepared in accordance with subsection (5)(b) above.

(7)

The Secretary of State may make provision by regulations with respect to the form and contents of accounts and reports prepared under this section—

(a)

prescribing cases in which the provisions of the the Companies Act 2006 referred to in subsection (6) above are not to apply;

(b)

modifying those provisions;

(c)

prescribing requirements additional to those imposed by those provisions.

(8)

Where a statutory harbour undertaker is obliged by a statutory provision of local application to prepare accounts, then, so far as those accounts relate to harbour activities or associated activities, any requirements of the statutory provision of local application as to the form and contents of the accounts shall be treated as satisfied by the preparation of accounts in the same manner that is required for a statement under this section.

(9)

In this section—

associated activities”, in relation to any harbour activities means such activities as may be prescribed in relation to those activities by regulations made by the Secretary of State;

harbour activities” means activities involved in carrying on a statutory harbour undertaking or in carrying out harbour operations;

parent undertaking” and “subsidiary undertaking” have the same meaning as in the Companies Acts (see section 1162 of, and Schedule 7 to, the Companies Act 2006);

statutory harbour undertaking” means an undertaking or part of an undertaking, whose activities consist wholly or mainly of the improvement, maintenance or management of a harbour in the exercise and performance of statutory powers and duties, and “statutory harbour undertaker” shall be construed accordingly.

(10)

Regulations under subsection (7) or (9) above may be made so as to apply to all undertakers, to a class of undertakers or to a particular undertaker.

(11)

This section does not apply to—

(a)

the Boards or Canal & River Trust;

(b)

a statutory harbour undertaker the activities of whose undertaking consist wholly or mainly in the improvement, maintenance or management of a fishery harbour or marine work;

(c)

a statutory harbour undertaker of a class exempted from this section by regulations made by the Secretary of State.

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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c7740011" marker="F1">
<p>
S. 42 substituted by
<ref eId="c00535" href="http://www.legislation.gov.uk/id/ukpga/1981/56">Transport Act 1981 (c. 56)</ref>
,
<ref eId="c00536" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/56/schedule/6/paragraph/10">Sch. 6 para. 10</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c7740041" marker="F2">
<p>
S. 42(2) substituted by
<ref eId="c00544" href="http://www.legislation.gov.uk/id/ukpga/1989/40">Companies Act 1989 (c. 40)</ref>
,
<ref eId="c00545" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1989/40/section/23">s. 23</ref>
,
<ref eId="c00546" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1989/40/schedule/10/paragraph/26/2">Sch. 10 para. 26(2)</ref>
(subject to savings in
<ref eId="c00547" href="http://www.legislation.gov.uk/id/uksi/1990/355">S.I. 1990/355</ref>
,
<ref eId="c00548" class="subref" href="http://www.legislation.gov.uk/id/uksi/1990/355/article/8">art. 8</ref>
,
<ref eId="c00549" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1990/355/schedule/3/paragraph/1">Sch. 3 para. 1</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c95dc514b7685e679c5f2e1a6f40e7aa" marker="F3">
<p>
Words in s. 42(6) omitted (6.4.2008) by virtue of
<ref eId="c4z9fdqj3-00007" href="http://www.legislation.gov.uk/id/uksi/2008/948">The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948)</ref>
,
<ref eId="c4z9fdqj3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/948/article/2/2">art. 2(2)</ref>
,
<ref eId="c4z9fdqj3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/948/schedule/1/paragraph/39/a">Sch. 1 para. 39(a)</ref>
(with
<ref eId="c4z9fdqj3-00010" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/948/article/6">arts. 6</ref>
,
<ref eId="c4z9fdqj3-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/948/article/11">11</ref>
,
<ref eId="c4z9fdqj3-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/948/article/12">12</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-66431008dacaf3f5482c09a1ff4a9bfc" marker="F4">
<p>
Words in s. 42(6) inserted (1.10.2007) by
<ref eId="c4pg5sci3-00007" href="http://www.legislation.gov.uk/id/uksi/2007/2194">The Companies Act 2006 (Commencement No. 3, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/2194)</ref>
,
<ref eId="c4pg5sci3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/2194/article/1/3/a">art. 1(3)(a)</ref>
,
<ref eId="c4pg5sci3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/2194/schedule/4/paragraph/28">Sch. 4 para. 28</ref>
(with
<ref eId="c4pg5sci3-00010" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/2194/article/12">art. 12</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c7740111" marker="F5">
<p>
Words substituted by
<ref eId="c00562" href="http://www.legislation.gov.uk/id/ukpga/1985/9">Companies Consolidation (Consequential Provisions) Act 1985 (c. 9)</ref>
,
<ref eId="c00563" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1985/9/section/30">s. 30</ref>
,
<ref eId="c00564" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1985/9/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c7740121" marker="F6">
<p>
Words substituted by
<ref eId="c00565" href="http://www.legislation.gov.uk/id/ukpga/1989/40">Companies Act 1989 (c. 40)</ref>
,
<ref eId="c00566" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1989/40/section/23">s. 23</ref>
,
<ref eId="c00567" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1989/40/schedule/10/paragraph/26/3/a">Sch. 10 para. 26(3)(a)</ref>
, (subject to savings in
<ref eId="c00568" href="http://www.legislation.gov.uk/id/uksi/1990/355">S.I. 1990/355</ref>
,
<ref eId="c00569" class="subref" href="http://www.legislation.gov.uk/id/uksi/1990/355/article/8">art. 8</ref>
,
<ref eId="c00570" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1990/355/schedule/3/paragraph/1">Sch. 3 para. 1</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c7740131" marker="F7">
<p>
Words repealed (subject to savings in
<ref eId="c00571" href="http://www.legislation.gov.uk/id/uksi/1990/355">S.I. 1990/355</ref>
,
<ref eId="c00572" class="subref" href="http://www.legislation.gov.uk/id/uksi/1990/355/article/5">arts. 5</ref>
,
<ref eId="c00573" class="subref" href="http://www.legislation.gov.uk/id/uksi/1990/355/article/8">8</ref>
,
<ref eId="c00574" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1990/355/schedule/3/paragraph/1">Sch. 3 para. 1</ref>
) by
<ref eId="c00575" href="http://www.legislation.gov.uk/id/ukpga/1989/40">Companies Act 1989 (c. 40, SIF 27)</ref>
,
<ref eId="c00576" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1989/40/section/23">ss. 23</ref>
,
<ref eId="c00577" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1989/40/section/212">212</ref>
,
<ref eId="c00578" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1989/40/schedule/10/paragraph/26/3/b">Sch. 10 para. 26(3)(b)</ref>
,
<ref eId="c00579" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1989/40/schedule/24">Sch. 24</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-248948a47f7d708f934de285359cb904" marker="F8">
<p>
Words in s. 42(7)(a) substituted (6.4.2008) by
<ref eId="c4z9gjj23-00019" href="http://www.legislation.gov.uk/id/uksi/2008/948">The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948)</ref>
,
<ref eId="c4z9gjj23-00020" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/948/article/2/2">art. 2(2)</ref>
,
<ref eId="c4z9gjj23-00021" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/948/schedule/1/paragraph/39/b">Sch. 1 para. 39(b)</ref>
(with
<ref eId="c4z9gjj23-00022" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/948/article/6">arts. 6</ref>
,
<ref eId="c4z9gjj23-00023" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/948/article/11">11</ref>
,
<ref eId="c4z9gjj23-00024" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/948/article/12">12</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c7740181" marker="F9">
<p>
Definitions substituted by
<ref eId="c00580" href="http://www.legislation.gov.uk/id/ukpga/1989/40">Companies Act 1989 (c. 40)</ref>
,
<ref eId="c00581" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1989/40/section/23">s. 23</ref>
,
<ref eId="c00582" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1989/40/schedule/10/paragraph/26/4">Sch. 10 para. 26(4)</ref>
(subject to savings in
<ref eId="c00583" href="http://www.legislation.gov.uk/id/uksi/1990/355">S.I. 1990/355</ref>
,
<ref eId="c00584" class="subref" href="http://www.legislation.gov.uk/id/uksi/1990/355/article/8">art. 8</ref>
,
<ref eId="c00585" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1990/355/schedule/3">Sch. 3</ref>
,
<ref eId="c00586" class="subref" href="http://www.legislation.gov.uk/id/uksi/1990/355/paragraph/1">para. 1</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b84ff74cce6952b843f7545c1ebf12e4" marker="F10">
<p>
Words in s. 42(9) substituted (6.4.2008) by
<ref eId="c4z9gjj23-00031" href="http://www.legislation.gov.uk/id/uksi/2008/948">The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948)</ref>
,
<ref eId="c4z9gjj23-00032" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/948/article/2/2">art. 2(2)</ref>
,
<ref eId="c4z9gjj23-00033" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/948/schedule/1/paragraph/39/c">Sch. 1 para. 39(c)</ref>
(with
<ref eId="c4z9gjj23-00034" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/948/article/6">arts. 6</ref>
,
<ref eId="c4z9gjj23-00035" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/948/article/11">11</ref>
,
<ref eId="c4z9gjj23-00036" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/948/article/12">12</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a75c14437c3bb902efefcc5e1ed8a6ea" marker="F11">
<p>
Words in s. 42(11)(a) inserted (2.7.2012) by
<ref eId="cik7ngxs3-00007" href="http://www.legislation.gov.uk/id/uksi/2012/1659">The British Waterways Board (Transfer of Functions) Order 2012 (S.I. 2012/1659)</ref>
,
<ref eId="cik7ngxs3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2012/1659/article/1/2">art. 1(2)</ref>
,
<ref eId="cik7ngxs3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2012/1659/schedule/3/paragraph/2/5">Sch. 3 para. 2(5)</ref>
(with
<rref eId="cik7ngxs3-00010" class="subref" from="http://www.legislation.gov.uk/id/uksi/2012/1659/article/4" upTo="http://www.legislation.gov.uk/id/uksi/2012/1659/article/6" ukl:CitationRef="cik7ngxs3-00007">arts. 4-6</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c7740021" marker="C1">
<p>
S. 42 extended by
<ref eId="c00538" href="http://www.legislation.gov.uk/id/ukpga/1981/56">Transport Act 1981 (c. 56)</ref>
,
<ref eId="c00539" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/56/schedule/4/paragraph/1/2/3">Sch. 4 para. 1(2)(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c7740031" marker="C2">
<p>
S. 42 extended by
<ref eId="c00541" href="http://www.legislation.gov.uk/id/ukpga/1987/21">Pilotage Act 1987 (c. 21)</ref>
,
<ref eId="c00542" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1987/21/section/14/1">s. 14(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-c9935170d64bcb24ec4794e4ec021da1" marker="C3">
<p>
<ref eId="cjgr7dia3-00121" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1964/40/section/42">S. 42</ref>
: transfer of functions (1.4.2018) by
<ref eId="cjgr7dia3-00122" href="http://www.legislation.gov.uk/id/ukpga/2017/4">Wales Act 2017 (c. 4)</ref>
,
<ref eId="cjgr7dia3-00123" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2017/4/section/29/2/b/vii">ss. 29(2)(b)(vii)</ref>
,
<ref eId="cjgr7dia3-00124" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2017/4/section/71/4">71(4)</ref>
(with
<ref eId="cjgr7dia3-00125" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2017/4/schedule/7/paragraph/1">Sch. 7 paras. 1</ref>
,
<ref eId="cjgr7dia3-00126" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2017/4/schedule/7/paragraph/6">6</ref>
,
<ref eId="cjgr7dia3-00127" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2017/4/schedule/7/paragraph/9">9</ref>
);
<ref eId="cjgr7dia3-00128" href="http://www.legislation.gov.uk/id/uksi/2017/1179">S.I. 2017/1179</ref>
,
<ref eId="cjgr7dia3-00129" class="subref" href="http://www.legislation.gov.uk/id/uksi/2017/1179/regulation/3/g">reg. 3(g)</ref>
(with transitional provisions and savings in
<ref eId="cjgr7dia3-00130" href="http://www.legislation.gov.uk/id/uksi/2018/278">S.I. 2018/278</ref>
,
<ref eId="cjgr7dia3-00131" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/278/regulation/2">reg. 2</ref>
,
<ref eId="cjgr7dia3-00132" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/278/schedule">Sch.</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c7740051" marker="C4">
<p>
S. 42(2)-(9) applied (with modifications) (6.3.1992) by
<ref eId="c00551" href="http://www.legislation.gov.uk/id/uksi/1992/546">S.I. 1992/546</ref>
,
<ref eId="c00552" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/546/article/1">arts. 1</ref>
,
<ref eId="c00553" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/546/article/2">2</ref>
,
<ref eId="c00554" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/546/schedule/paragraph/4/3">Sch. para. 4(3)</ref>
</p>
<p>
S. 42(2)-(9) applied (25.3.1997) by
<ref eId="c00556" href="http://www.legislation.gov.uk/id/uksi/1997/948">S.I. 1997/948</ref>
,
<ref eId="c00557" class="subref" href="http://www.legislation.gov.uk/id/uksi/1997/948/article/2/2">art. 2(2)</ref>
,
<ref eId="c00558" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/948/schedule/paragraph/5/3">Sch. para. 5(3)</ref>
</p>
</note>
</notes>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1964/40/section/42/2018-04-01</dc:identifier>
<dc:title>Harbours Act 1964</dc:title>
<dc:description>An Act to establish a National Ports Council; to provide for the control of harbour development and for giving financial assistance for the improvement of harbours; to make other provision respecting the construction, improvement, maintenance and management of harbours; to make provision with respect to charges of certain harbour authorities and lighthouse authorities; and for purposes connected with the matters aforesaid.</dc:description>
<dc:date>1984-06-01</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-08-29</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2018-04-01</dct:valid>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1964"/>
<ukm:Number Value="40"/>
<ukm:EnactmentDate Date="1964-06-10"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-10-27" URI="http://www.legislation.gov.uk/ukpga/1964/40/pdfs/ukpga_19640040_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="155"/>
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</meta>
<body eId="body">
<hcontainer name="crossheading" ukl:Name="Pblock" eId="crossheading-furnishing-of-information">
<heading> Furnishing of Information</heading>
<section eId="section-42" uk:target="true">
<num>
<ins class="first" ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">
<noteRef uk:name="commentary" href="#c7740011" class="commentary"/>
42
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011"> Accounts and reports relating to harbour activities and associated activities. </ins>
</heading>
<subsection eId="section-42-1">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">It shall be the duty of every statutory harbour undertaker to prepare an annual statement of accounts relating to the harbour activities and to any associated activities carried on by him.</ins>
</p>
</content>
</subsection>
<subsection eId="section-42-2">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">
<ins class="first" ukl:ChangeId="d29p2052" ukl:CommentaryRef="c7740041">
<noteRef uk:name="commentary" href="#c7740041" class="commentary"/>
(2)
</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">
<ins class="last" ukl:ChangeId="d29p2052" ukl:CommentaryRef="c7740041">Where a statutory harbour undertaker is a parent undertaking with subsidiary undertakings which carry on harbour activities or any associated activities, then, it shall be the duty of the company also to prepare group accounts relating to the harbour activities and associated activities carried on by it and its subsidiary undertakings.</ins>
</ins>
</p>
</content>
</subsection>
<subsection eId="section-42-3">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">The requirements of subsection (1) or subsection (2) above are not satisfied by the preparation of a statement of accounts which relates to other matters in addition to harbour activities and associated activities.</ins>
</p>
</content>
</subsection>
<subsection eId="section-42-4">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">Where provision is made for the auditing of accounts prepared by any person otherwise than under this section which relate to harbour activities carried on by him (whether or not they relate to other matters) that provision shall apply also to any statement prepared by him under this section.</ins>
</p>
</content>
</subsection>
<subsection eId="section-42-5">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">(5)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">It shall be the duty of any person by whom a statement of accounts is prepared in accordance with this section—</ins>
</p>
</intro>
<level class="para1" eId="section-42-5-a">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">to send to the Secretary of State a copy of the statement together with a copy of the auditor’s report on it; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-42-5-b">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">to prepare and send to the Secretary of State a report on the state of affairs disclosed by the statement.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-42-6">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">(6)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">Subject to any regulations made under the next following subsection, the provisions of the </ins>
<noteRef href="#key-c95dc514b7685e679c5f2e1a6f40e7aa" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">... </ins>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">
<ins class="first last" ukl:ChangeId="key-66431008dacaf3f5482c09a1ff4a9bfc-1539174870920" ukl:CommentaryRef="key-66431008dacaf3f5482c09a1ff4a9bfc">
<noteRef uk:name="commentary" href="#key-66431008dacaf3f5482c09a1ff4a9bfc" class="commentary"/>
the Companies Act 2006
</ins>
</ins>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011"> as to the form and contents of accounts and reports required to be prepared under </ins>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">
<ins class="first last" ukl:ChangeId="d29p2105" ukl:CommentaryRef="c7740111">
<noteRef uk:name="commentary" href="#c7740111" class="commentary"/>
that Act
</ins>
</ins>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011"> shall apply to accounts and reports required to be prepared under this section, as follows—</ins>
</p>
</intro>
<level class="para1" eId="section-42-6-a">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">the provisions relating to </ins>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">
<ins class="first last" ukl:ChangeId="d29p2115" ukl:CommentaryRef="c7740121">
<noteRef uk:name="commentary" href="#c7740121" class="commentary"/>
individual company accounts
</ins>
</ins>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011"> shall apply to statements prepared in accordance with subsection (1) above;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-42-6-b">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">the provisions relating to group accounts shall apply to statements prepared in accordance with subsection (2) above; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-42-6-c">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">the provisions relating to the directors’ report . . . </ins>
<noteRef href="#c7740131" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">shall apply to reports prepared in accordance with subsection (5)(b) above.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-42-7">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">(7)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">The Secretary of State may make provision by regulations with respect to the form and contents of accounts and reports prepared under this section—</ins>
</p>
</intro>
<level class="para1" eId="section-42-7-a">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">prescribing cases in which the provisions of the </ins>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">
<ins class="substitution first last" ukl:ChangeId="key-248948a47f7d708f934de285359cb904-1539768289158" ukl:CommentaryRef="key-248948a47f7d708f934de285359cb904">
<noteRef uk:name="commentary" href="#key-248948a47f7d708f934de285359cb904" class="commentary"/>
the Companies Act 2006
</ins>
</ins>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011"> referred to in subsection (6) above are not to apply;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-42-7-b">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">modifying those provisions;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-42-7-c">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">prescribing requirements additional to those imposed by those provisions.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-42-8">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">(8)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">Where a statutory harbour undertaker is obliged by a statutory provision of local application to prepare accounts, then, so far as those accounts relate to harbour activities or associated activities, any requirements of the statutory provision of local application as to the form and contents of the accounts shall be treated as satisfied by the preparation of accounts in the same manner that is required for a statement under this section.</ins>
</p>
</content>
</subsection>
<subsection eId="section-42-9">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">(9)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">In this section—</ins>
</p>
</intro>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011"></ins>
<term refersTo="#term-associated-activities" eId="term-associated-activities">
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">associated activities</ins>
</term>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">”, in relation to any harbour activities means such activities as may be prescribed in relation to those activities by regulations made by the Secretary of State;</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011"></ins>
<term refersTo="#term-harbour-activities" eId="term-harbour-activities">
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">harbour activities</ins>
</term>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">” means activities involved in carrying on a statutory harbour undertaking or in carrying out harbour operations;</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">
<ins class="first" ukl:ChangeId="d29p2194" ukl:CommentaryRef="c7740181">
<noteRef uk:name="commentary" href="#c7740181" class="commentary"/>
</ins>
</ins>
<term refersTo="#term-parent-undertaking" eId="term-parent-undertaking">
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">
<ins ukl:ChangeId="d29p2194" ukl:CommentaryRef="c7740181">parent undertaking</ins>
</ins>
</term>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">
<ins ukl:ChangeId="d29p2194" ukl:CommentaryRef="c7740181">” and “</ins>
</ins>
<term refersTo="#term-subsidiary-undertaking" eId="term-subsidiary-undertaking">
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">
<ins ukl:ChangeId="d29p2194" ukl:CommentaryRef="c7740181">subsidiary undertaking</ins>
</ins>
</term>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">
<ins ukl:ChangeId="d29p2194" ukl:CommentaryRef="c7740181">” have the same meaning as in </ins>
</ins>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">
<ins ukl:ChangeId="d29p2194" ukl:CommentaryRef="c7740181">
<ins class="substitution first last" ukl:ChangeId="key-b84ff74cce6952b843f7545c1ebf12e4-1539768336352" ukl:CommentaryRef="key-b84ff74cce6952b843f7545c1ebf12e4">
<noteRef uk:name="commentary" href="#key-b84ff74cce6952b843f7545c1ebf12e4" class="commentary"/>
the Companies Acts (see section 1162 of, and Schedule 7 to, the Companies Act 2006)
</ins>
</ins>
</ins>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">
<ins class="last" ukl:ChangeId="d29p2194" ukl:CommentaryRef="c7740181">;</ins>
</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011"></ins>
<term refersTo="#term-statutory-harbour-undertaking" eId="term-statutory-harbour-undertaking">
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">statutory harbour undertaking</ins>
</term>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">” means an undertaking or part of an undertaking, whose activities consist wholly or mainly of the improvement, maintenance or management of a harbour in the exercise and performance of statutory powers and duties, and “</ins>
<term refersTo="#term-statutory-harbour-undertaker" eId="term-statutory-harbour-undertaker">
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">statutory harbour undertaker</ins>
</term>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">” shall be construed accordingly.</ins>
</p>
</content>
</hcontainer>
</subsection>
<subsection eId="section-42-10">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">(10)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">Regulations under subsection (7) or (9) above may be made so as to apply to all undertakers, to a class of undertakers or to a particular undertaker.</ins>
</p>
</content>
</subsection>
<subsection eId="section-42-11">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">(11)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">This section does not apply to—</ins>
</p>
</intro>
<level class="para1" eId="section-42-11-a">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">the Boards </ins>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">
<ins class="first last" ukl:ChangeId="key-a75c14437c3bb902efefcc5e1ed8a6ea-1569333164843" ukl:CommentaryRef="key-a75c14437c3bb902efefcc5e1ed8a6ea">
<noteRef uk:name="commentary" href="#key-a75c14437c3bb902efefcc5e1ed8a6ea" class="commentary"/>
or Canal & River Trust
</ins>
</ins>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-42-11-b">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">a statutory harbour undertaker the activities of whose undertaking consist wholly or mainly in the improvement, maintenance or management of a fishery harbour or marine work;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-42-11-c">
<num>
<ins ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">(c)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p2037" ukl:CommentaryRef="c7740011">a statutory harbour undertaker of a class exempted from this section by regulations made by the Secretary of State.</ins>
</p>
</content>
</level>
</subsection>
</section>
</hcontainer>
</body>
</act>
</akomaNtoso>