Companies Act 2006: Draft statutory instrument on late filing penalties for companies and LLPs and filing periods for LLPs
Resource type: Legal update: archive
Status:
Published on 27-Dec-2007
Jurisdiction:
United Kingdom
On 27 December 2007, OPSI published a draft of The Companies (Late Filing Penalties) and Limited Liability Partnerships (Filing Periods and Late Filing Penalties) Regulations 2008. The Regulations determine new:
- penalties which companies must pay to the registrar of companies for late filing file of their annual accounts and reports;
- penalties which limited liability partnerships (LLPs) must pay for late filing of their accounts and auditors' reports; and
- filing periods for the accounts and auditors' reports of LLPs.
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