Regulation 4

(1)

Subject to paragraph (2) below, the fees prescribed by regulation 3 come into effect on 1st October 1996.

(2)

The fee prescribed in relation to entry 2 by regulation 3(a) above in respect of the registration of an annual return applies to any annual return which the company—

(a)

is required to deliver to the registrar made up to a date not later than a return date occurring on or after 1st October 1996; and

(b)

which is delivered on or after 20th September 1996.

(3)

For the purposes of paragraph (2) above, a “return date” in relation to any company is ascertained in accordance with section 363(1) of the Companies Act 1985^f1.

Annotations

Footnotes

f1: Section 363 was substituted by section 139 of the Companies Act 1989.