UK Statutory Instrument
2014
United Kingdom
The Reports on Payments to Governments Regulations 2014
At a glance
What's here
6 compliance obligations
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 1 other Schedule — structural / supplementary
Duty to prepare report on payments to governments
- Prepare annual report on payments to governments
Content of report
- Include detailed government payment disclosures in annual report
Duty to prepare a consolidated report
- Prepare annual consolidated report on payments to governments
Content of consolidated report
- Prepare consolidated report on payments to governments
Duty to deliver reports
- Deliver payment reports to Companies House within 11 months
Duty to deliver equivalent reporting requirements information
- File equivalent reports at Companies House within 28 days
Browse 19 other sections — procedural / definitional / commencement
Citation and commencement
Interpretation
Application and transitional provision
Exemption for subsidiaries or parent undertakings included in consolidated reports
The directors of a UK undertaking that is a subsidiary...
Exemption from duty to prepare a consolidated report
Exemption from consolidated report
Exemption from duty to prepare report
(1) Reporting requirements in any country or territory regarding the...
Exemption from duty to prepare report or consolidated report
False statements: basic offence
False statements: aggravated offence
Enforcement of undertaking's delivery obligations
(1) This regulation applies where the registrar has reason to...
Default in delivering report: court order
Directive disclosure requirements
Inspection etc. of records of documents delivered to the registrar under these Regulations by partnerships or limited partnerships
Language requirements (translation) for documents delivered to the registrar under these Regulations by partnerships or limited partnerships
Review of Regulations
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