Strategic industry capacity report: general requirementsU.K.
40.—(1) The designated person must provide, for each relevant financial year, a strategic industry capacity report either—
(a)12 months after either—
(i)the end of the time period in relation to which financial accounting statements are prepared for the designated person and which ends on any day falling within the relevant financial year (“designated person's accounting period”), or
(ii)the date on which the ongoing contract condition was first met in relation to the relevant financial year,
whichever is the later; or
(b)if the designated person and the Secretary of State agree a date which is within six months after the end of the period described in paragraph (a), by that date.
(2) The report must contain the information specified in regulations 41 to 44 and (unless otherwise specified) that information must relate to the designated person's accounting period.
(3) For the purposes of regulations 41 and 42(1), a person is a qualifying supplier if—
(a)it is associated with the designated person;
(b)during the designated person's accounting period to which the report relates, the person provides anything for the purposes of a qualifying defence contract or qualifying sub-contract—
(i)to which the designated person, or any person associated with it, is party; and
(ii)which has its contract completion date on or after the first day of the designated person's accounting period.