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.