490. Copy of statement to be sent to Registrar

(1) Unless within 21 days beginning with the day on which he deposited the statement under section 488 (statement by auditor to be deposited with LLP) the auditor receives notice of an application to the Court under section 489 (LLP's duties in relation to statement), he must within a further seven days send a copy of the statement to the Registrar.
(2) If an application to the Court is made under section 489 (LLP's duties in relation to statement) and the auditor subsequently receives notice under subsection (3) of that section, he must within seven days of receiving the notice send a copy of the statement to the Registrar.
(3) An auditor who fails to comply with subsection (1) or (2) commits a contravention of the Companies Regulations.
(4) A person does not commit the contravention referred to in subsection (3) if he shows that he took all reasonable steps and exercised all due diligence to avoid the commission of the contravention.
(5) A person who commits the contravention referred to in subsection (3) shall be liable to a level 2 fine.
(6) Where a contravention under this section is committed by a body corporate, every officer of the body who is in default also commits the contravention.

For this purpose —
(a) any person who purports to act as director, manager or secretary of the body is treated as an officer of the body, and
(b) if the body is a company, any shadow director is treated as an officer of the company.