(1) These Regulations may be cited as the Reports on Payments to Governments (Amendment) Regulations 2015.
(2) These Regulations come into force on 18th December 2015.
(3) In these Regulations, “the 2014 Regulations” means the Reports on Payments to Governments Regulations 2014 .
S.I. 2015/1928
The Reports on Payments to Governments (Amendment) Regulations 2015 (S.I. 2015/1928)
These Regulations amend the Reports on Payments to Governments Regulations 2014 (S.I. 2014/3209) (“the 2014 Regulations”) which extend to the whole of the United Kingdom. The 2014 Regulations implemented Chapter 10 of Directive 2013/34/EU on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC and repealing Council Directives 78/660/EEC and 83/349/EEC. These Regulations extend to the whole of the United Kingdom.
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(1) The 2014 Regulations are amended as follows.
(2) In regulation 2(1) (interpretation)—
(a) in the definition of “parent undertaking”, omit “, but is to be read as if “undertaking” has the meaning given in these Regulations”;
(b) in the definition of “subsidiary undertaking”, omit “, but is to be read as if “undertaking” has the meaning given in these Regulations”;
(c) in the definition of “undertaking”, for ““undertaking” means—” substitute ““UK undertaking” means—”; and
(d) after the definition of “UK undertaking” (as inserted by sub-paragraph (c)), insert—
“undertaking” has the meaning given in the Act.
(3) In regulation 2(2) (interpretation), for “the definition of “undertaking”” substitute “the definition of “UK undertaking””.
(4) In regulations 3(1) and (2), 4, 5(2), 6, 7, 12, 13, 14(2), 15(1), 17(1) and 18(1), for “an undertaking” substitute “a UK undertaking”.
(5) In regulations 5(1), 6, 7(b), 13(b), 14(1) and 19, for “the undertaking” (in each place where those words appear) substitute “the UK undertaking”.
(6) In regulation 8(1) and (2) (duty to prepare a consolidated report), after “a parent undertaking” insert “which is a UK undertaking”.
reg 3Inspection etc. of records of documents delivered to the registrar under the 2014 Regulations by partnerships or limited partnershipsOpen ↗
After regulation 20 of the 2014 Regulations, insert—
Inspection etc. of records of documents delivered to the registrar under these Regulations by partnerships or limited partnerships
(20A)
(1) The provisions of the Companies Act 2006 specified in the first column of Table A below, as modified in accordance with the third column of Table A, apply to partnerships and limited partnerships falling within the definition of “UK undertaking” in regulation 2(1); but in their application (or the application of any other provision by virtue of a modification set out in the third column of Table A) to such partnerships and limited partnerships they are to be read in accordance with paragraphs (2) and (3).
(2) A reference to the register is to be read as a reference to the records kept by the registrar of the information contained in—
(a) documents delivered to the registrar under any provision of these Regulations by—
(i) a partnership or limited partnership falling within the definition of “UK undertaking” in regulation 2(1), or
(ii) the directors of such a partnership or limited partnership;
(b) certified translations delivered to the registrar under section 1105(1) or 1106(1) and (3) of the Companies Act 2006 (as applied with modifications by regulation 20B) by—
(i) a partnership or limited partnership falling within the definition of “UK undertaking” in regulation 2(1), or
(ii) the directors of such a partnership or limited partnership.
(3) A reference to documents subject to the Directive disclosure requirements is to be read as a reference to any document required by regulation 14 or 15 to be delivered to the registrar by the directors of a partnership or limited partnership falling within the definition of “UK undertaking” in regulation 2(1).
For subsection (4) substitute—
(4) Regulation 2 of the Companies (Registrar, Languages and Trading Disclosures) Regulations 2006 ( SI 2006/3429 ) (certification of electronic copies by registrar) applies where the copy is provided in electronic form.
reg 4Language requirements (translation) for documents delivered to the registrar under the 2014 Regulations by partnerships or limited partnershipsOpen ↗
After regulation 20A of the 2014 Regulations (as inserted by regulation 3), insert—
Language requirements (translation) for documents delivered to the registrar under these Regulations by partnerships or limited partnerships
(20B) The provisions of the Companies Act 2006 specified in the first column of Table B below, as modified in accordance with the fourth column of Table B, apply in relation to the documents specified in the third column of Table B.
Documents delivered to the registrar under any provision of these Regulations by—
(a) a partnership or limited partnership falling within the definition of “UK undertaking” in regulation 2(1); or
(b) the directors of such a partnership or limited partnership.
For subsection (1) substitute—
(1) A partnership or limited partnership falling within the definition of “UK undertaking” in regulation 2(1) of the Reports on Payments to Governments Regulations 2014 ( SI 2014/3209 ) may deliver to the registrar one or more certified translations of any document relating to the partnership or limited partnership that is or has been delivered to the registrar.
For subsection (3) substitute—
(3) The facility described in subsection (1) is available in relation to all the official languages of the European Union.
In subsections (2)(a) and (b) and (3), for “the company” substitute “the partnership or limited partnership”.
Cite this legislation
- Official citation
- S.I. 2015/1928
- Source
- legislation.gov.uk
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- Licence
- OGL-3 ↗
The Reports on Payments to Governments (Amendment) Regulations 2015 (legislation.gov.uk, OGL-3). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2015-1928
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