Article 60 - Duty to deliver annual returns

(1) Every Limited Partnership shall deliver to the CRO successive annual returns each of which is made up to a date not later than the date which is from time to time the "return date" of the Limited Partnership, that is:
(A) the anniversary of the incorporation of the Limited Partnership; or
(B) if the last return delivered by the Limited Partnership in accordance with this Article 60 was made up to a different date, the anniversary of that date.
(2) Each annual return shall:
(A) be in a form prescribed or approved by the CRO;
(B) contain the information required by Article 61;
(C) be signed by a General Partner of the Limited Partnership; and
(D) be delivered to the CRO together with payment of the Prescribed Fee.
(3) if a Limited Partnership fails to deliver an annual return in accordance with this Article 60 before the end of the period of 28 days after the return date, the Limited Partnership shall be in contravention of these Regulations. The contravention continues until such time as an annual return made up to that return date and complying with the requirements of Article 60(2) (except as to date of delivery) is delivered by the Limited Partnership to the CRO.
(4) Where a Limited Partnership is in contravention of these Regulations under Article 60(3) every Partner of the Limited Partnership is similarly liable unless he shows that he took all reasonable steps to avoid the commission of or the continuance of the contravention of these Regulations.
(5) This Article does not apply in relation to a Limited Partnership that is a Collective Investment Fund registered by the Regulatory Authority.