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Reports on Payments to Governments Regulations 2014 [SI 2014 No. 3209]Introductory TextRegulation 1 Citation and commencementRegulation 2 InterpretationRegulation 3 Application and transitional provisionPart 1 Report on payments to governments (regs. 4-7)Regulation 4 Duty to prepare report on payments to governmentsRegulation 5 Content of reportExemption for subsidiaries or parent undertakings included in consolidated reports (regs. 6-7)Regulation 6Regulation 7Part 2 Consolidated report on payments to governments (regs. 8-11)Regulation 8 Duty to prepare a consolidated reportRegulation 9 Content of consolidated reportRegulation 10 Exemption from duty to prepare a consolidated reportRegulation 11 Exemption from consolidated reportPart 3 Equivalent reporting requirements (regs. 12ZA-13)Regulation 12ZARegulation 12 Exemption from duty to prepare reportRegulation 13 Exemption from duty to prepare report or consolidated reportPart 4 Duty to deliver reports and information (regs. 14-21)Regulation 14 Duty to deliver reportsRegulation 15 Duty to deliver equivalent reporting requirements informationRegulation 16 False statements: basic offenceRegulation 16A False statements: aggravated offenceEnforcement of undertaking's delivery obligations (regs. 17-18)Regulation 17Regulation 18Regulation 19 Default in delivering report: court orderRegulation 20 Directive disclosure requirementsRegulation 20A Inspection etc. of records of documents delivered to the registrar under these Regulations by partnerships or limited partnershipsRegulation 20B Language requirements (translation) for documents delivered to the registrar under these Regulations by partnerships or limited partnershipsRegulation 21 Review of RegulationsSchedule - Table of activities relevant to the definitions of "logging undertaking" and "mining or quarrying undertaking"SignatureExplanatory NoteExplanatory MemorandumImpact Assessment
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2015 - onwards
Version 3 of 3

Regulation 3 Application and transitional provision

(1) These Regulations apply in relation to a financial year of a UK undertaking beginning on or after 1st January 2015 subject to paragraph (2).

(2) These Regulations do not apply in relation to a financial year beginning before 1st January 2016 of a UK undertaking that is a subsidiary undertaking and whose parent undertaking is required to prepare consolidated group accounts in a member State other than the United Kingdom.

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