Companies Act 2014

F513 [ Obligation to prepare entity report on payments to governments

1450

1450. Subject to sections 1454 , 1455 and 1456 , the directors of a company which is a large company or a relevant company shall, where such company is

(a) a mining or quarrying company, or

(b) a logging company,

prepare and make available to the public each year a report on payments made to governments for each financial year (in this Part referred to as the entity payment report ). ]

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Amendments:

F513

Inserted (9.06.2017) by Companies (Accounting) Act 2017 (9/2017), s. 87, S.I. No. 246 of 2017, art. 3, subject to transitional provision in art. 4.