Late filing penalties under the Companies Act 1985 as from 6th April 20083

1

This regulation applies where the requirements of section 242(1) of the Companies Act 1985 are complied with on or after 6th April 2008.

2

In section 242A of that Act4, after subsection (2) insert—

2A

For the purposes of subsection (2), whether a company is a public company or a private company depends upon its status at the end of the financial year in question.