Article 92Q - Duty to deliver annual returns

(1) Every LLC(G) 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 LLC(G), that is:
(A) the anniversary of the incorporation of the LLC(G); or
(B) if the last return delivered by the LLC(G) in accordance with this Article 92Q was made up to a different date, the anniversary of that date.
(2) Each annual return shall:
(A) be in the Prescribed Form;
(B) contain the information required by Article 92R;
(C) be signed by a director or secretary of the LLC(G); and
(D) be delivered to the CRO together with payment of the Prescribed Fee.
(3) If an LLC(G) fails to deliver an annual return in accordance with this Article 92Q before the end of the period of 28 days after the return date, the LLC(G) 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 92Q(2) (except as to date of delivery) is delivered by the LLC(G) to the CRO.
(4) Where an LLC(G) is in contravention of these Regulations under Article 92Q(3) every director of the LLC(G) 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.
Inserted (as from 5th April 2015).