Regulation 8 Failure to publish a reportI1C1
United Kingdom
If the requirements of regulation 3 are not met in relation to a reporting period, the qualifying company and every person who was a director of the qualifying company immediately before the end of the filing period commits an offence.
It is a defence for a director to prove that the director took all reasonable steps for securing that the requirements of regulation 3 would be complied with before the end of the filing period.
A person guilty of an offence under this regulation is liable on summary conviction—
in England and Wales, to a fine;
in Scotland or Northern Ireland, to a fine not exceeding level 5 on the standard scale.
Annotations
Modifications
- C1
Reg. 8 modified (E.W.S.) (6.4.2017) by The Limited Liability Partnerships (Reporting on Payment Practices and Performance) Regulations 2017 (S.I. 2017/425), regs. 1(2), 9