{
  "url": "https://openlegislation.uk/draft-reporting-on-payment-practices-and-performance-regulations-2017/regulation-8",
  "json_url": "https://openlegislation.uk/draft-reporting-on-payment-practices-and-performance-regulations-2017/regulation-8.json",
  "legislation": "ukdsi/2017/9780111153598",
  "legislation_title": "The Reporting on Payment Practices and Performance Regulations 2017",
  "legislation_url": "https://openlegislation.uk/draft-reporting-on-payment-practices-and-performance-regulations-2017",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Failure to publish a report",
  "text": "(1) If the requirements of regulation 3 are not met in relation to a reporting period, the qualifying company and every person who was a director of the qualifying company immediately before the end of the filing period commits an offence.\n(2) It is a defence for a director to prove that the director took all reasonable steps for securing that the requirements of regulation 3 would be complied with before the end of the filing period.\n(3) A person guilty of an offence under this regulation is liable on summary conviction—\n(a) in England and Wales, to a fine;\n(b) in Scotland or Northern Ireland, to a fine not exceeding level 5 on the standard scale.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2017/9780111153598/regulation/8",
    "retrieved_at": "2026-10-30T15:07:03.053759+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}