Companies Act 2014
F520 [ Exemption from preparation where company is subject to equivalent reporting requirements
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. ]
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.