Companies Act 2014
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No requirement to deliver financial statements, etc., with annual return in the case of certain ULCs | ||
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1274. (1) Other than in the case of a designated ULC, sections 347 and 348 (which require documents to be annexed to annual return) shall not apply to an ULC. | ||
(2) In this section “designated ULC” means— | ||
(a) an ULC all of the members of which are— | ||
(i) companies registered under this Act limited by shares or guarantee or existing such companies, | ||
(ii) bodies not governed by the law of the State but equivalent to those referred to in subparagraph (i), or | ||
(iii) any combination of the types of bodies referred to in subparagraphs (i) and (ii), | ||
or | ||
(b) an ULC all of the members of which are— | ||
(i) unlimited companies— | ||
(I) the membership of each of which is comprised only of bodies falling within paragraph (a)(i), (ii) or (iii), and | ||
(II) that are governed by the laws of one or more Member States, | ||
(ii) partnerships, all the partners of which are bodies that— | ||
(I) fall within paragraph (a)(i), (ii) or (iii), and | ||
(II) are governed by the laws of one or more Member States, | ||
(iii) bodies governed by the laws of one or more Member States that are of a form comparable to those referred to in subparagraph (i) or (ii), or | ||
(iv) any combination of the types of bodies referred to in the preceding subparagraphs of this paragraph and subparagraphs (i) and (ii) of paragraph (a). |