# The Reporting on Payment Practices and Performance Regulations 2017, Regulation 7: Periods in relation to which information must be published

Extent: E+W+S+N.I.

(1) Subject to paragraphs (2) and (3), a qualifying company has two reporting periods in a financial year—
(a) the first reporting period is the six months beginning with the first day of that financial year;
(b) the second reporting period is the remainder of that financial year.
(2) In the event that a qualifying company’s accounting reference period is shortened in accordance with section 392 (alteration of accounting reference date) of the 2006 Act so that a financial year lasts 9 months or less, the reporting period is that financial year.
(3) In the event that a qualifying company’s accounting reference period is extended in accordance with section 392 (alteration of accounting reference date) of the 2006 Act so that a financial year lasts more than 15 months, there are three reporting periods—
(a) the first reporting period is the six months beginning with the first day of that financial year;
(b) the second reporting period is the six months beginning with the day after the last day of the first reporting period;
(c) the third reporting period is the remainder of that financial year.
(4) In this regulation “accounting reference period” has the meaning given in section 391 of the 2006 Act.

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Source: https://www.legislation.gov.uk/uksi/2017/395/regulation/7 (the official version)
Page: https://openlegislation.uk/reporting-on-payment-practices-and-performance-regulations-2017/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.