7.6.1. General

FEES 7.6 applies if a Person breaches any Rule by failing to provide annual return, annual confirmation statement or accounts to Registrar of Companies within the required time.

7.6.2. Nature of failure to provide annual return, annual confirmation statement or accounts

Without limiting FEES 7.6.3. and, to remove any doubt, FEES 7.6 applies to a failure to provide annual return, annual confirmation statement or accounts to the Registrar of Companies within the required time including if:

(a) annual return, annual confirmation statement or accounts was not received (or considered to have not been received) by the Registrar of Companies within the required time; or

(b) annual return, annual confirmation statement or accounts was received by the Registrar of the Companies within the required time, but:

1. (i) it was incomplete or inaccurate in a material respect;
2. (ii) if under any regulations or rules it was required to be in a particular form, it was not in substantially that form;
3. (iii) if under any regulations or rules it was required to be prepared, completed or signed in a particular way, it was not prepared, completed or signed in that way;
4.            or
5. (iv) if under any regulations or rules it was required to be provided (however described) to the authority in a particular way, it was not provided in that way.

7.6.3 Late filing fees payable to the Registrar of Companies

A Person falling within FEES 7.6 shall pay to the Registrar of Companies the late filing fees specified in Schedule 11.