Section 421 Time for completion and delivery of annual return

What this section means

From the guide: When are annual returns due under CAMA 2020, and what is the penalty for late filing?

• The annual return must be completed, signed by a director and the secretary, and delivered to the Commission not later than 42 days after the annual general meeting for the year (section 421(1)).
• Section 421(1) sets the deadline: not later than 42 days after the annual general meeting for the year, whether or not that meeting is the first or only general meeting that year.
• Section 421 does not apply to a company with only one member (section 421(2)).