Companies Act 2014
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Annual return date | ||
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345. (1) Unless it is altered by the company or the Registrar in accordance with section 346 , the annual return date of a company in any year shall be the date determined by this section. | ||
(2) In the case of a company incorporated before the commencement of this section— | ||
(a) the company's existing annual return date (as determined in accordance with the prior Companies Acts) shall be taken to be its annual return date falling next after that commencement, and | ||
(b) the annual return date of the company, in each subsequent year, shall be the anniversary of the date referred to in paragraph (a). | ||
(3) In the case of a company incorporated on or after the commencement of this section— | ||
(a) the first annual return date of the company shall be the date 6 months after the date of its incorporation, and | ||
(b) the annual return date of the company, in each subsequent year, shall be the anniversary of its first annual return date. |