S.I. No. 557/2002 - Companies (Fees) Order 2002


I, Mary Harney, Minister for Enterprise, Trade and Employment, in exercise of the powers conferred on me by sections 395 (as amended by the Company Law Enforcement Act 2001 (No. 28 of 2001) and 396 of the Companies Act 1963 (No. 33 of 1963) (as adapted by the Enterprise and Employment (Alteration of Name of Department and Title of Minister) Order 1997 ( S.I. No. 305 of 1997 )), hereby order as follows:

1.   This Order may be cited as the Companies (Fees) Order 2002.

2.   This order comes into operation on 5th December 2002.

3.   In this Order the “Eighth Schedule” means the Eighth Schedule (substituted by the Companies (Fees) Order 2001 ( S.I. No. 477 of 2001 ) and amended by the Companies (Fees) (No. 2) Order 2001 ( S.I. No. 569 of 2001 )) to the Companies Act 1963 (No. 33 of 1963).

 4. Part I of the Eighth Schedule is altered:

(a)        by deleting -

For registration of an annual return that is received by the registrar within 77 days after the date to which it is made up

€30

”,

and

(b)        by substituting -

For registration of an annual return made up to a date prior to 1 March 2002 that is not received by the registrar within 77 days after the date to which it is made up (“the 77 day period”)

€130 plus €3.00 per day for each day on which the failure to file the return continues after the 77 day period, subject to a maximum fee of €1,230 for each return

For registration of an annual return made up to a date after 28 February 2002 that is received by the registrar within the period specified in section 127 (2) of the Companies Act 1963 (substituted by section 60 of the Company Law Enforcement Act 2001 )

 €30

For registration of an annual return made up to a date after 28 February 2002 that is not received by the registrar within the period specified in section 127(2) of the Companies Act 1963 (substituted by section 60 of the Company Law Enforcement Act 2001 ) (“the statutory filing period”)

€130 plus €3.00 per day for each day on which the failure to file the return continues after the statutory filing period, subject to a maximum fee of €1,230 for each return

 

for -

For registration of an annual return that is not received by the registrar within 77 days after the date to which it is made up (“the 77 day period”)

€130 plus €3.00 per day for each day on which the failure to file the return continues after the 77 day period, subject to a maximum fee of €1,230 for each return

Given under my Official Seal

5th December 2002

        Mary Harney   

Minister for Enterprise,

Trade and Employment.

EXPLANATORY NOTE

(This note is not part of the instrument and does not purport to be a legal interpretation)

This Order amends the Companies (Fees) Order, 2001 ( SI No 477 of 2001 ) as amended

The Order provides for -

•     Application of the late filing penalty having regard to the annual return filing deadline imposed on companies pursuant to section 127 of the Companies Act 1963 (substituted by section 60 of the Company Law Enforcement Act 2001 ).