Companies Act 2014 section 342

Annual return

Section 342 defines the term "annual return" as used throughout the Companies Act 2014.

  • An annual return is a statutory filing that every company must submit to the Registrar.
  • The return must be made on a recurring basis for successive periods as defined in the Act.
  • The specific timeframes and deadlines for filing are set out in subsequent sections of Part 6.
  • This definition replaces the earlier concept of annual returns found in sections 125 and 127 of the Companies Act 1963.

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