Date-stamp loading
Version status: Substituted | Document consolidation status: Updated to reflect all known changes
Version date: 1 May 2016 - onwards
  Version 4 of 4    

858. Failure to deliver annual return [Substituted with new Part 24]

[substituted with new Part 24 (ss. 853A-853L) with effect from 1 May 2016 for the purpose of enabling the registrar to impose the requirements referred to in s. 853F(6) and 30 June 2016 so far as not yet in force]

(1) If a company fails to deliver an annual return before the end of the period of 28 days after a return date, an offence is committed by -

(a) the company,

(b) subject to subsection (4) -

(i) every director of the company, and

(ii) in the case of a private company with a secretary or a public company, every secretary of the company, and

(c) every other officer of the company who is in default.

For this purpose a shadow director is treated as a director.

(2) A person guilty of an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 5 on the standard scale and, for continued contravention, a daily default fine not exceeding one-tenth of the greater of £5,000 or level 4 on the standard scale.

(3) The contravention continues until such tim

Comparing proposed amendment...