# The Hydrocarbons (Temporary Management Scheme) Regulations 2013, Regulation 33: Final reports


(1) The Secretary of State must provide to the person who was, during the period of temporary management, a restricted person (“P”) a written report (“the final report”).
(2) The final report must—
(a) set out in summary form the matters listed in paragraph (4) for the final reporting period;
(b) include such information as may be held by the Secretary of State which the Secretary of State reasonably believes the restricted person may require for the purposes of dealing with any tax which may arise in respect of any temporary management activity carried out in the final reporting period; and
(c) be provided as soon as practicable after the end of the final reporting period.
(3) The final report must also state the balances in any temporary management or decommissioning account at the end of the temporary scheme and at the date of the final report.
(4) The matters referred to in paragraph (2)(a) are—
(a) the total of all payments described in regulation 20(2) paid into a temporary management account;
(b) the total of all payments made under regulation 20(1), 21(3) or 32;
(c) any new contracts entered into or terminated;
(d) directions given under chapter 6 of Part 3; and
(e) any temporary management activities which were carried out in the final reporting period.
(5) In this regulation, “final reporting period” means the period which—
(a) begins with the later of—
(i) the date of the commencement of the management period; or
(ii) the day after the six monthly period to which the last periodic report required to be given under regulation 22 related; and
(b) ends on the date of the final report.
(6) Nothing in this regulation requires the provision of any information on equipment or technology where to do so would be in breach of Article 9(a), 10a, 10b(1)(a) or 10c(1)(a) of the Sanctions Regulation.

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Source: https://www.legislation.gov.uk/uksi/2013/1329/regulation/33 (the official version)
Page: https://openlegislation.uk/hydrocarbons-temporary-management-scheme-regulations-2013/regulation-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.