Company Law Enforcement Act, 2001
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Amendment of section 7 of Companies (Amendment) Act, 1986. |
64.— Section 7 of the Companies (Amendment) Act, 1986 , is amended— | |
(a) in subsection (1)(a), by the substitution for all words after “as the case may be, laid” of “or to be laid before the annual general meeting of the company for that year, and”, and | ||
(b) by the insertion of the following after subsection (1): | ||
“(1A) Every document, being a balance sheet, profit and loss account, report or statement, annexed to the annual return in accordance with paragraph (a) of subsection (1) shall cover the period— | ||
(a) in the case of the first annual return to which such documents are annexed — since the incorporation of the company, and | ||
(b) in any other case — since the end of the period covered by the balance sheet, profit and loss account, report or statement, as the case may be, annexed to the preceding annual return, | ||
made up to a date not earlier by more than 9 months than the date to which the annual return is made up.”. |