Late filing penalties under the Companies Act 1985 as from 1st February 20095.
(1)
This regulation applies where the requirements of section 242(1) of the Companies Act 1985 (which continue to apply in relation to financial years beginning before 6th April 2008 and, in the case of limited liability partnerships, in relation to financial years beginning on or after that date as well)5 are complied with on or after 1st February 2009.
(2)
For the table in section 242A(2) of the Companies Act 19856 substitute the following table:
Length of period | Public company | Private company |
|---|---|---|
Not more than 1 month. | £750 | £150 |
More than 1 month but not more than 3 months. | £1,500 | £375 |
More than 3 months but not more than 6 months. | £3,000 | £750 |
More than 6 months. | £7,500 | £1,500 |