{
  "url": "https://openlegislation.uk/postal-services-act-2000/section-77",
  "json_url": "https://openlegislation.uk/postal-services-act-2000/section-77.json",
  "legislation": "ukpga/2000/26",
  "legislation_title": "Postal Services Act 2000",
  "legislation_url": "https://openlegislation.uk/postal-services-act-2000",
  "path": "section/77",
  "kind": "section",
  "number": "77",
  "heading": "Publicity requirements for certain accounts and reports ....",
  "text": "(A1) This section applies to—\n(a) a relevant company that is wholly owned by the Crown and does not have a parent company, and\n(b) the original holding company if it is wholly owned by the Crown.\n(1) A company to which this section applies shall send to the Secretary of State—\n(a) a copy of all annual accounts of the company on which the company’s auditors have made a report under section 495 of the Companies Act 2006, and\n(b) a copy of the auditor’s report,\nas soon as practicable after the report has been made.\n(2) A company to which this section applies shall send to the Secretary of State a copy of the report prepared by its directors under section 415 of the Companies Act 2006 in relation to any year which includes the appointed day or any subsequent year as soon as practicable after the report has been approved and signed under section 419 of that Act.\n(2A) A company to which this section applies shall send to the Secretary of State a copy of the report prepared by its directors under section 414A of the Companies Act 2006 as soon as practicable after the report has been approved and signed under section 414D of that Act.\n(3) The Secretary of State shall lay a copy of the accounts and reports received by him under this section before each House of Parliament.\n(4) In this section “annual accounts” means annual accounts (within the meaning of Part 15 of the Companies Act 2006) which relate to any year which includes the appointed day or to any subsequent year.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 77(A1) inserted (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 12 para. 17(3); S.I. 2011/2329, art. 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 77(1)(2) substituted (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 12 para. 17(4); S.I. 2011/2329, art. 3"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 77(1)(a) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 217(a) (with arts. 6, 11, 12)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 77(2) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 217(b)(i) (with arts. 6, 11, 12)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 77(2) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 217(b)(ii) (with arts. 6, 11, 12)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 77(2A) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), reg. 1(2)(3), Sch. para. 27"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 77(4) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 217(c) (with arts. 6, 11, 12)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 77 heading omitted (1.10.2011) by virtue of Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 12 para. 17(2); S.I. 2011/2329, art. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/26/section/77",
    "retrieved_at": "2026-10-29T09:20:44.870444+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."
}