Prompt Payment of Accounts Act, 1997
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Disclosure of payment practices of purchasers. |
12.—(1) Where a purchaser specified in the Schedule is required by statute to publish an annual report, the report shall include details of the purchaser's payment practice in the period covered by the report. | |
(2) A purchaser specified in the Schedule who is not required by statute to publish an annual report shall, within the prescribed time, if any, lodge with the Minister an annual review of its payment practice in the period covered by the review and the Minister shall, as soon as practicable after receiving the report, cause a copy to be laid before each House of the Oireachtas. | ||
(3) The details to be included for the purposes of this section in an annual report or annual review of payment practices shall include such, if any, as the Minister may prescribe. |