(1) This section specifies the period allowed for the directors of a company to comply with their obligation under section 441 to deliver accounts and reports for a financial year to the registrar.
This is referred to in the Companies Acts as the "period for filing" those accounts and reports.
(2) The period is -
(a) for a private company, nine months after the end of the relevant accounting reference period, and
(b) for a public company, six months after the end of that period.
This is subject to the following provisions of this section.
(3) If the relevant accounting reference period is the company's first and is a period of more than twelve months, the period is -
(a) nine months or six months, as the case may be, from the first anniversary of the incorporation of the company, or
(b) three months after the end of the accounting reference period,
whichever last expires.
(4) If the relevant accounting reference period is treated as shortened by virtue of a notice given by the company
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