# The Reports on Payments to Governments Regulations 2014, Regulation 4: Duty to prepare report on payments to governments


The directors of an undertaking must prepare a report annually on payments made to governments for each financial year of the undertaking (the “report”) if that undertaking is—
(a) a large undertaking or a public interest entity; and
(b) a mining or quarrying undertaking or a logging undertaking.

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Source: https://www.legislation.gov.uk/ukdsi/2014/9780111122235/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-reports-on-payments-to-governments-regulations-2014/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.