Companies Act 2014

F520 [ 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:

F520

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.