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The Reports on Payments to Governments Regulations 2014

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There are currently no known outstanding effects for the The Reports on Payments to Governments Regulations 2014, Section 14. Help about Changes to Legislation

Duty to deliver reportsU.K.

This section has no associated Explanatory Memorandum

14.—(1) Directors who are required to prepare—

(a)a report in accordance with regulations 4 and 5; or

(b)a consolidated report prepared in accordance with regulations 8 and 9

must deliver that report or consolidated report to the registrar within 11 months of the end of the financial year of [F1the UK undertaking] .

(2) For [F2a UK undertaking] that is a partnership or a limited partnership, the “financial year” is deemed to be the 12 calendar months ending on 5th April.

(3) A report or consolidated report delivered under this regulation must be delivered to the registrar by electronic means.

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