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3(1)For each financial year a qualifying company must ensure that the Commissioners are notified of the name of each person who was its senior accounting officer at any time during the year.U.K.
(2)The notification must be given—
(a)by such means and in such form as is reasonably specified by an officer of Revenue and Customs, and
(b)not later than the end of the period for filing the company's accounts for the financial year (or such later time as an officer of Revenue and Customs may have allowed for providing the certificate for the financial year under paragraph 2).
(3)A notification may relate to more than one qualifying company.