Article 5 Failures in respect of annual reports
In article 74(3) of the principal Order, for “more than 40 days after the due date” substitute “after the last working day of October after the end of the annual reporting year”.
In article 74(3) of the principal Order, for “more than 40 days after the due date” substitute “after the last working day of October after the end of the annual reporting year”.