854Duty to deliver annual returns
This section has no associated Explanatory Notes
(1)Every company must deliver to the registrar successive annual returns each of which is made up to a date not later than the date that is from time to time the company’s return date.
(2)The company’s return date is—
(a)the anniversary of the company’s incorporation, or
(b)if the company’s last return delivered in accordance with this Part was made up to a different date, the anniversary of that date.
(3)Each return must—
(a)contain the information required by or under the following provisions of this Part, and
(b)be delivered to the registrar within 28 days after the date to which it is made up.