The Companies Act No. 17 of 2015Section 685 of The Companies Act No. 17 of 2015: Calculation of deadline for lodging financial statements with Registrar
(1) This section applies for the purpose of calculating the deadline for lodging a company’s financial statement that is expressed as a specified number of months from a specified date or after the end of a specified previous deadline.
(2) Subject to subsection (3), the deadline for lodging a company's financial statement ends with the date in the appropriate month corresponding to the specified date or the last day of the specified previous deadline.
(3) If the specified date, or the last day of the specified previous deadline, is the last day of a month, the deadline ends with the last day of the appropriate month (whether or not that is the corresponding date).
(4) If—
(a) the specified date, or the last day of the specified previous deadline, is not the last day of a month but is the twenty-ninth or thirtieth; and
(b) the appropriate month is February, the deadline is, the last day of February.
(5) In this section, "the appropriate month" means the month that is the specified number of months after the month in which the specified date, or the end of the specified previous deadline, occurs.
Check the current authoritative text and amendment history before relying on this provision.
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