(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 the UK undertaking.

(2) For a 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.