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Paragraph 5 Information on retention clausesF1

Where the qualifying company makes a statement that paragraph 4(c) applies, a description of the specific circumstances in which retention clauses are included.

Annotations

Textual amendments

F1

Sch. 2 inserted (in relation to each financial year of a company beginning on or after 1.4.2025) by The Reporting on Payment Practices and Performance (Amendment) Regulations 2025 (S.I. 2025/75), regs. 1(2)(4), 7

Notes on Schedule 2

Modifications

C1

Sch. 2 modified (in relation to each financial year of a limited liability partnership beginning on or after 1.4.2025) by The Limited Liability Partnerships (Reporting on Payment Practices and Performance) Regulations 2017 (S.I. 2017/425), reg. 10A (as inserted by S.I. 2025/75, regs. 1(2)(5), 8(3))