(1) The directors of a company to which this Chapter applies must deliver to the registrar a copy of all the accounting documents prepared in relation to a financial period of the company that are disclosed in accordance with its parent law.

(2) Where the company’s parent law permits it to discharge its obligation with respect to the disclosure of accounting documents by disclosing documents in a modified form, the directors may discharge their obligation under paragraph (1) by delivering a copy of documents modified as permitted by that law.

(3) [deleted]

(4) This regulation does not apply in relation to copies of accounting documents disclosed under the company’s parent law before -

(a) the date on which the company first delivered a return under Part 2 (initial registration of particulars) in respect of a UK establishment, or

(b) if earlier, the last day of the period allowed for delivery of a return under that Part in respect of its first UK establishment.