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Company Law Reform Bill [HL]

moved Amendment No. 301F:"Page 164, line 8, leave out from second ““period”” to ““has”” in line 9 and insert ““for filing accounts and reports for the financial year determined by reference to that accounting reference period””" The noble Lord said: In speaking to Amendment No. 301F, I shall speak also to Amendments Nos. 301G, 301H, 31OZA, 312G, 315ZZA, 315ZZB, 315ZAA, 315ZAB, 315ZAC, 315ZAE, 315ZAF, 315ZAG, 315ZAH, 315ZAL, 315ZAP, 315ZAQ, 315ZAR, 315ZAS, 315ZAT, 315ZAU, 315ZAV and A222, if I have any breath left to do so. This set of technical drafting amendments tidies up references in Part 15 to the period for filing accounts and reports with the registrar of companies. They make clear that a company’s obligation is to deliver the documents—““delivery”” having the particular meaning in Clause 721 in Part 26, which concerns the application of provisions about documents and delivery—to the registrar of companies. References to delivering a document include forwarding, lodging, registering, sending, producing or submitting it. Amendment No. 315ZZA will insert a new subsection at the beginning of Clause 420, defining the expression ““period for filing accounts and reports”” as meaning the period allowed for the directors to comply with their obligation under Clause 419 to deliver accounts and reports for a financial year to the registrar of companies. This definition is added to the index of defined expressions in Schedule 9, and consequential tidying-up amendments are made by the other amendments in this group to ensure consistency of expression throughout Part 15. I beg to move. On Question, amendment agreed to. Clause 365, as amended, agreed to. Clause 366 [Accounts to give true and fair view]: