{
  "url": "https://openlegislation.uk/draft-reports-on-payments-to-governments-regulations-2014/regulation-20",
  "json_url": "https://openlegislation.uk/draft-reports-on-payments-to-governments-regulations-2014/regulation-20.json",
  "legislation": "ukdsi/2014/9780111122235",
  "legislation_title": "The Reports on Payments to Governments Regulations 2014",
  "legislation_url": "https://openlegislation.uk/draft-reports-on-payments-to-governments-regulations-2014",
  "path": "regulation/20",
  "kind": "regulation",
  "number": "20",
  "heading": "Directive disclosure requirements",
  "text": "(1) After subsection (4) of section 1078 of the Act (documents subject to certain EU disclosure requirements), insert—\n“(4A) Where a company is required by regulation 14 of the Reports on Payments to Governments Regulations 2014 to deliver to the registrar a report or consolidated report on payments to governments, that report or consolidated report.\n(4B) Where a company is required by regulation 15 of the Reports on Payments to Governments Regulations 2014 to deliver to the registrar information on payments to governments which is contained in a report or consolidated report prepared in accordance with equivalent reporting requirements (within the meaning of those Regulations), that information.”\n(2) In regulation 63 of the Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 (public notice of receipt of certain documents), before the heading “Registered office” insert—\n“\nReports\n1.\nAny report or consolidated report on payments to governments required to be delivered to the registrar by regulation 14 of the Reports on Payments to Governments Regulations 2014.\n2.\nAny information on payments to governments which is contained in a report or consolidated report prepared in accordance with equivalent reporting requirements (within the meaning of the Reports on Payments to Governments Regulations 2014) and is required to be delivered to the registrar by regulation 15 of those Regulations.\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 1078 was amended by S.I. 2012/2301."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2009/1804, amended by S.I. 2012/2301, there are other amending instruments but none are relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2014/9780111122235/regulation/20",
    "retrieved_at": "2026-10-30T15:11:55.696141+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."
}