# The Reports on Payments to Governments Regulations 2014, 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.

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Source: https://www.legislation.gov.uk/ukdsi/2014/9780111122235/regulation/14 (the official version)
Page: https://openlegislation.uk/draft-reports-on-payments-to-governments-regulations-2014/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.