C8C9C10C11Part 15Accounts and reports

Annotations:
Modifications etc. (not altering text)
C9

Pt. 15 applied (with modifications) (6.4.2008) by The Partnerships (Accounts) Regulations 2008 (S.I. 2008/569), regs. 4, 7, Sch. Pt. 1

C10

Pt. 15 applied (with modifications) (1.10.2009) by The Unregistered Companies Regulations 2009 (S.I. 2009/2436), regs. 3-5, Sch. 1 para. 16 (with transitional provisions and savings in regs. 7, 9, Sch. 2)

Chapter 10Filing of accounts and reports

Failure to file accounts and reports

C3C4C5C6C7C12452C1C2Default in filing accounts and reports: court order

1

If—

a

the requirements of section 441 (duty to file accounts and reports) are not complied with in relation to a company's accounts and reports for a financial year before the end of the period for filing those accounts and reports, and

b

the directors of the company fail to make good the default within 14 days after the service of a notice on them requiring compliance,

the court may, on the application of any member or creditor of the company or of the registrar, make an order directing the directors (or any of them) to make good the default within such time as may be specified in the order.

2

The court's order may provide that all costs (in Scotland, expenses) of and incidental to the application are to be borne by the directors.