# The Reporting on Payment Practices and Performance Regulations 2017, Regulation 8: Failure to publish a report

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

(1) 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.
(2) 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.
(3) A person guilty of an offence under this regulation is liable on summary conviction—
(a) in England and Wales, to a fine;
(b) in Scotland or Northern Ireland, to a fine not exceeding level 5 on the standard scale.

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Source: https://www.legislation.gov.uk/uksi/2017/395/regulation/8 (the official version)
Page: https://openlegislation.uk/reporting-on-payment-practices-and-performance-regulations-2017/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.