Companies (Auditing and Accounting) Act 2003
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Amendment of section 127 of Act of 1963 (annual return date). |
46.—Section 127 of the Act of 1963 (inserted by section 60 of the Company Law Enforcement Act 2001 ) is amended as follows: | |
(a) by substituting the following for subsection (1): | ||
“(1) The annual return of a company shall be made up to a date that is not later than its annual return date, except that the first annual return of a company incorporated after the commencement of section 46 of the Companies (Auditing and Accounting) Act 2003 shall be made up to the date that is its first annual return date.”; | ||
(b) in subsection (5) by inserting “, subject to subsection (8),” after “, the annual return date is”; | ||
(c) by substituting the following for subsection (8): | ||
“(8) Where the annual return of a company is made up to a date earlier than its annual return date, the annual return date shall thereafter be each anniversary of the date to which that annual return is made up, unless the company elects in the annual return to retain its existing annual return date or establishes a new annual return date pursuant to subsection (9).”. |