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Late filing penalties under the Companies Act 2006 as from 6th April 2008
This section has no associated Explanatory Memorandum
2.—(1) This regulation applies where the requirements of section 441 of the Companies Act 2006 are complied with before 1st February 2009.
(2) The amount of the civil penalty to which a company is liable under section 453 of the Companies Act 2006 in a case of late filing is that shown in the following table:
Length of period | Public company | Private company |
---|
Not more than 3 months. | £500 | £100 |
More than 3 months but not more than 6 months. | £1,000 | £250 |
More than 6 months. | £2,000 | £500 |
(3) The first column of the table (“length of period”) refers to the length of the period between the end of the period for filing the accounts and reports in question and the day on which the requirements of section 441 are complied with.
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