icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
Overseas Companies Regulations 2009 [SI 2009 No. 1801]Introductory TextPart 1 Introduction (regs. 1-2)Regulation 1 Citation and commencementRegulation 2 InterpretationPart 2 Initial registration of particulars (regs. 3-11)Regulation 3 Application and interpretation of PartRegulation 4 Duty to deliver return and documentsRegulation 5 Particulars to be included in returnRegulation 6 Particulars of the companyRegulation 7 Particulars of the establishmentRegulation 8 Documents to be delivered with the return: copy of company's constitutionRegulation 9 Documents to be delivered with the return: copies of accounting documentsRegulation 10 Statement as to future manner of compliance with accounting requirementsRegulation 11 Penalty for non-compliancePart 3 Alteration in registered particulars (regs. 12-17)Regulation 12 Application of PartRegulation 13 Return of alteration in registered particularsRegulation 14 Return of alteration in company's constitutionRegulation 15 Return of alteration as regards filing of certified copy of constitutionRegulation 16 Return of alteration of manner of compliance with accounting requirementsRegulation 17 Penalty for non-compliancePart 4 Usual residential addresses: Protection from disclosure (regs. 18-29)Regulation 18 Application and interpretation of PartRegulation 19 Protected informationRegulation 20 Protected information: restriction on use or disclosure by companyRegulation 21 Protected information: restriction on disclosure by registrarRegulation 22 Permitted use of protected information by the registrar: communicationRegulation 23 Permitted disclosure by the registrar: disclosure to specified public authorityRegulation 24 Permitted disclosure by the registrar: disclosure to credit reference agencyRegulation 25 Application to prevent disclosure to credit reference agencyRegulation 26 Disclosure under court orderRegulation 27 Circumstances in which registrar may put address on the public recordRegulation 28 Putting the address on the public recordRegulation 29 Penalty for non-compliancePart 5 Delivery of accounting documents: General (regs. 30-42)Chapter 1 Introductory provisions (reg. 30)Regulation 30 Application of PartChapter 2 Companies required to prepare and disclose accounts under parent law (regs. 31-35)Regulation 31 Application and interpretation of ChapterRegulation 32 Duty to file copies of accounting documents disclosed under parent lawRegulation 33 Statement of details of parent law and other informationRegulation 34 Period allowed for filing copies of accounting documentsRegulation 35 Penalty for non-complianceChapter 3 Companies not required to prepare and disclose accounts under parent law (regs. 36-42)Regulation 36 Application of ChapterRegulation 37 A company's financial yearRegulation 38 Duty to prepare accountsRegulation 39 Approval and signing of accountsRegulation 40 Duty to file accountsRegulation 41 Penalty for non-complianceRegulation 42 Supplementary provisionsPart 6 Delivery of accounting documents: Credit or Financial Institutions (regs. 43-57)Chapter 1 Introductory provisions (reg. 43)Regulation 43 Application and interpretation of PartChapter 2 Institutions required to prepare accounts under parent law (regs. 44-50)Regulation 44 Application and interpretation of ChapterRegulation 45 Initial filing of copies of accounting documentsRegulation 46 Filing of copies of subsequent accounting documentsRegulation 47 Statement of details of parent law and other informationRegulation 48 Supplementary provisions as to obligation to file copies of accounting documentsRegulation 49 Exception where documents available for inspectionRegulation 50 Penalty for non-complianceChapter 3 Institutions not required to prepare accounts under parent law (regs. 51-57)Regulation 51 Application of ChapterRegulation 52 An institution's financial yearRegulation 53 Duty to prepare accountsRegulation 54 Approval and signing of accountsRegulation 55 Duty to file accountsRegulation 56 Penalty for non-complianceRegulation 57 Supplementary provisionsPart 7 Trading Disclosures (regs. 58-67)Regulation 58 Application and interpretation of PartRegulation 59 Legibility of displays and disclosuresRegulation 60 Requirement to display name etc at business locationRegulation 61 Manner of display of name etcRegulation 62 Company's name to appear on communicationsRegulation 63 Particulars to appear in business letters, order forms and websitesRegulation 64 Disclosure of names of directorsRegulation 65 Disclosures relating to address for serviceRegulation 66 Civil consequences of failure to make a required disclosureRegulation 67 Penalty for non-compliancePart 8 Returns in case of winding up Etc (regs. 68-74)Regulation 68 Application of PartRegulation 69 Return in case of winding upRegulation 70 Returns to be made by liquidatorRegulation 71 Return in case of insolvency proceedings etc (other than winding up)Regulation 72 Penalties for non-complianceRegulation 73 Notice of appointment of judicial factorRegulation 74 Offence of failure to give noticePart 9 Miscellaneous provisions (regs. 75-77)Regulation 75 Service of documents on director, secretary or permanent representativeRegulation 76 Enhanced disclosure documentsRegulation 77 Duty to give notice of closure of UK establishmentPart 10 Supplementary Provisions (regs. 78-80)Regulation 78 Documents that may be drawn up and delivered in a language other than EnglishRegulation 79 RevocationsRegulation 80 Transitional provisions and savingsSchedule 1 Specified public authoritiesSchedule 2 Conditions for permitted disclosureSchedule 2, Part 1 Disclosure to specified public authority (paras. 1-4)Schedule 2, Part 2 Disclosure to credit reference agency (paras. 5-10)Schedule 2, Part 3 Interpretation of this Schedule (para. 11)Schedule 3 Application to prevent disclosure of address to credit reference agencySchedule 4 Overseas companies individual accountsSchedule 4, Part 1 General rules (paras. 1-9)Schedule 4, Part 2 Accounting principles and rules (paras. 10-14)Schedule 4, Part 3 Notes to the accounts (paras. 15-20)Schedule 5 Overseas companies group accountsSchedule 6 Credit and Financial Institutions individual accountsSchedule 6, Part 1 General Rules (paras. 1-9)Schedule 6, Part 2 Accounting principles and rules (paras. 10-14)Schedule 6, Part 3 Notes to the accounts (paras. 15-20)Schedule 7 Credit and financial institutions group accountsSchedule 8 Transitional provisions and savingsSchedule 8, Part 1 Introduction (paras. 1-2)Schedule 8, Part 2 Initial registration of particulars (paras. 3-14)Schedule 8, Part 3 Alterations to registered particulars (paras. 15-17)Schedule 8, Part 4 Residential addresses: Protection from disclosure (paras. 18-22)Schedule 8, Part 5 Delivery of accounting documents: General (paras. 23-24)Schedule 8, Part 6 Delivery of accounting documents: Credit or Financial Institutions (paras. 25-26)Schedule 8, Part 7 Returns in case of winding up Etc (paras. 27-30)Schedule 8, Part 8 Supplementary provisions (para. 31)SignatureExplanatory NoteExplanatory Memorandum
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 27th December 2024
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 October 2009 - onwards
Version 2 of 2

Regulation 56 Penalty for non-compliance

Section 451 of the Companies Act 2006 applies in relation to an institution to which this Chapter applies, modified so that it reads as follows -

"451 Default in filing accounts: offences

(1) If the requirements of section 441 (duty to file accounts) are not complied with in relation to an institution’s accounts for a financial year before the end of the period for filing those accounts, every person who immediately before the end of that period was a director of the institution commits an offence.

(2) It is a defence for a person charged with such an offence to prove that he took all reasonable steps for securing that those requirements would be complied with before the end of that period.

(3) It is not a defence to prove that the documents in question were not in fact prepared as required by this Part.

(4) A person guilty of an offence under this section 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 level 5 on the standard scale.".

PreviousNext