Companies Act 2014
F1024[Exemption from preparation where company is subject to equivalent reporting requirements
1455
1455. The directors of a company shall be exempt from preparing an entity payment report if—
(a) the company is subject to equivalent reporting requirements, and
(b) the payments to governments made by the company are included in a report prepared in accordance with equivalent reporting requirements.]
Annotations
Amendments:
F1024
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.