Regulation 14 Duty to deliver reports

(1)

Directors who are required to prepare—

(a)

a report in accordance with regulations 4 and 5; or

(b)

a consolidated report prepared in accordance with regulations 8 and 9

must deliver that report or consolidated report to the registrar within 11 months of the end of the financial year of the undertaking.

(2)

For an undertaking that is a partnership or a limited partnership, the “financial year” is deemed to be the 12 calendar months ending on 5th April.

(3)

A report or consolidated report delivered under this regulation must be delivered to the registrar by electronic means.