Information requirements
This section has no associated Explanatory Memorandum
2. Information required by regulation 18 must be—
(a)provided in accordance with table 2 so that for the period specified in column (1), the information specified in column (2) must be provided within the period specified in column (3); and
(b)provided, where relevant, in accordance with the rules in paragraphs 3 to 7.
Table 2
Column (1) Period to cover | Column (2) Information required | Column (3) Period within which information must be supplied |
|---|---|---|
| Each quarter | Sales report | Within 30 days of the last day of that quarter |
| Each remaining period | Sales report | Within 30 days of the last day of that quarter |
| Each financial year | Presentation report | Within 2 months of the last day of that financial year |
| Each financial year | Audited sales report | Within 9 months of the last day of that financial year |
| Each financial year | Statutory audited accounts | Within 9 months of the last day of that financial year |