Regulation 4 Duty to prepare report on payments to governments
United Kingdom
The directors of F1a UK undertaking must prepare a report annually on payments made to governments for each financial year of the undertaking (the “report”) if that undertaking is—
(a)
a large undertaking or a public interest entity; and
(b)
a mining or quarrying undertaking or a logging undertaking.
Annotations
Textual amendments
- F1
Words in reg. 4 substituted (18.12.2015) by The Reports on Payments to Governments (Amendment) Regulations 2015 (S.I. 2015/1928), regs. 1(2), 2(4)