783. Failure to deliver annual return

(1) If a company fails to deliver an annual return before the end of the period of 28 days after a return date, an offence is committed by—
(a) the company,
(b) subject to subsection (4)—
(i) every director of the company, and
(ii) in the case of a private company with a secretary or a public company, every secretary of the company,
(c) every other officer of the company who is in default.
For this purpose a shadow director is treated as a director.
(2) A person who commits a contravention of subsection (1) is liable to a level 2 fine.
(3) The contravention continues until such time as an annual return made up to that return date is delivered by the company to the Registrar.
(4) It is a defence for a director or secretary charged with an offence under subsection (1)(b) to prove that he took all reasonable steps to avoid the commission or continuation of the offence.
(5) In the case of continued contravention, an offence is also committed by every officer of the company who did not commit an offence under subsection (1) in relation to the initial contravention but is in default in relation to the continued contravention.

A person who commits a contravention of this subsection is liable is liable to a level 2 fine.