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Schedule 7, paragraph 4(2)

ECCTA 2023

If an overseas entity is registered as an overseas entity when this Schedule comes into force it must deliver the statements and information required by this Schedule— at the same time as it delivers the statements and information required by section 7 on the first occasion after the end of the period of 3 months beginning with the day on which this Schedule comes into force, or if it applies under section 9 for removal before then, at the same time as it delivers the statements and information required by that section.

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Source: legislation.gov.uk · retrieved 2026-09-04