Companies Act 2014
F513 [ Obligation to prepare entity report on payments to governments
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 ’ ). ]
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.