The Reports on Payments to Governments Regulations 2014

  1. Introductory Text

  2. 1.Citation and commencement

  3. 2.Interpretation

  4. 3.Application and transitional provision

  5. PART 1 REPORT ON PAYMENTS TO GOVERNMENTS

    1. 4.Duty to prepare report on payments to governments

    2. 5.Content of report

    3. 6.Exemption for subsidiaries or parent undertakings included in consolidated reports

    4. 7.The directors of a UK undertaking that is a subsidiary...

  6. PART 2 CONSOLIDATED REPORT ON PAYMENTS TO GOVERNMENTS

    1. 8.Duty to prepare a consolidated report

    2. 9.Content of consolidated report

    3. 10.Exemption from duty to prepare a consolidated report

    4. 11.Exemption from consolidated report

  7. PART 3 EQUIVALENT REPORTING REQUIREMENTS

    1. 12ZA.(1) Reporting requirements in any country or territory regarding the...

    2. 12.Exemption from duty to prepare report

    3. 13.Exemption from duty to prepare report or consolidated report

  8. PART 4 DUTY TO DELIVER REPORTS AND INFORMATION

    1. 14.Duty to deliver reports

    2. 15.Duty to deliver equivalent reporting requirements information

    3. 16.False statements: basic offence

    4. 16BA.False statements: aggravated offence

    5. 17.Enforcement of undertaking's delivery obligations

    6. 18.(1) This regulation applies where the registrar has reason to...

    7. 19.Default in delivering report: court order

    8. 20.Directive disclosure requirements

    9. 20A.Inspection etc. of records of documents delivered to the registrar under these Regulations by partnerships or limited partnerships

    10. 20B.Language requirements (translation) for documents delivered to the registrar under these Regulations by partnerships or limited partnerships

    11. 21.Review of Regulations

  9. Signature

    1. SCHEDULE

      Table of activities relevant to the definitions of “logging undertaking” and “mining or quarrying undertaking”

      1. Annex 1 to Regulation ( EC ) No 1893/2006 Table...

  10. Explanatory Note