416. Period Allowed For Filing Accounts

(1) This section specifies the period allowed for the directors of a company to comply with their obligation under section 415 (duty to file accounts and reports with the Registrar) to deliver accounts and reports for a financial year to the Registrar.
This is referred to in these Regulations as the “period for filing” those accounts and reports.
(2) The period is–
(a) for a private company, nine months after the end of the relevant accounting reference period, and
(b) for a public company, six months after the end of that period.
This is subject to the following provisions of this section.
(3) If the relevant accounting reference period is the company’s first and is a period of more than twelve months, the period is–
(a) nine months or six months, as the case may be, from the first anniversary of the incorporation of the company, or
(b) three months after the end of the accounting reference period, whichever last expires.
(4) If the relevant accounting reference period is treated as shortened by virtue of a notice given by the company under section 381 (alteration of accounting reference date), the period is–
(a) that applicable in accordance with the above provisions, or
(b) three months from the date of the notice under that section, whichever last expires.
(5) If for any special reason the Registrar thinks fit he may, on an application made before the expiry of the period otherwise allowed, by notice in writing to a company extend that period by such further period as may be specified in the notice.
(6) Any such extension must not have the effect of extending the period for filing to more than twelve months after the end of the relevant accounting reference period.
(7) Whether the period allowed is that for a private company or a public company is determined by reference to the company’s status immediately before the end of the relevant accounting reference period.
(8) In this section “the relevant accounting reference period” means the accounting reference period by reference to which the financial year for the accounts in question was determined.