Regulation 20 Failure to comply with a section 790D , 790DA, 790E or 790EA notice: valid reasonF2C1
United Kingdom
A company must take into account any incapacity of the addressee of a notice given under section 790D F1, 790DA, 790E or 790EA of the Act in deciding what counts as a “valid reason” sufficient to justify the addressee's failure to comply with the notice.
Annotations
Textual amendments
- F1
Words in reg. 20 substituted (18.11.2025) by The Economic Crime and Corporate Transparency Act 2023 (Consequential, Incidental and Miscellaneous Provisions) Regulations 2025 (S.I. 2025/1037), reg. 1(2), Sch. 2 para. 3(4); S.I. 2025/1118, reg. 2(1)(g)
- F2
Words in reg. 20 heading substituted (18.11.2025) by The Economic Crime and Corporate Transparency Act 2023 (Consequential, Incidental and Miscellaneous Provisions) Regulations 2025 (S.I. 2025/1037), reg. 1(2), Sch. 2 para. 3(4); S.I. 2025/1118, reg. 2(1)(g)
Modifications
- C1
Regs. 7-47 applied (with modifications) (E.W.S.) (6.4.2016) by The Limited Liability Partnerships (Register of People with Significant Control) Regulations 2016 (S.I. 2016/340), regs. 1(3), 4, Sch. 2 para. 3 (as amended: (26.6.2017) by S.I. 2017/693, regs. 2, 30 (with Sch. Pt. 2); (27.1.2025) by S.I. 2024/1377, regs. 1(2), 11(3); (21.7.2025) by S.I. 2025/874, reg. 9(5); and (18.11.2025) by S.I. 2025/1033, regs. 1(3)(d), 11(3) (with regs. 12-16); S.I. 2025/1118, reg. 2(1)(i))