Companies Act 2014 section 1460

Delivery of copy of entity payment reports and consolidated payment reports prepared under equivalent reporting requirements to Registrar

Section 1460 deals with the obligation to file with the Registrar copies of payment reports prepared under equivalent reporting requirements where the company's directors are exempt from preparing their own entity or consolidated payment reports.

• Where directors are exempt under sections 1455 or 1456 from preparing payment reports, the company must deliver a copy of the equivalent payment report to the Registrar within 28 days of it being made public.
• If the report is in a language other than English or Irish, a certified translation into English or Irish must be attached, following the certification requirements of section 348.
• Failure to comply is a category 3 offence for the company and any officer in default.
• For these purposes, "officer" includes shadow directors and de facto directors.