As the translation is required for use in Spain, it would be advisable to check the precise requirements with a locally qualified practitioner there and/or with the person(s) requesting the translation.

Revision of defective accounts For comprehensive information on the statutory provisions governing the revision of defective accounts and reports see Practice Notes: Revision of defective accounts and reports and How to correct company accounts, in particular the provisions under The Companies (Revision of Defective Accounts and Reports) Regulations 2008, SI 2008/373 (as amended by the Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (SI 2015/980)) (the Regulations), which were made under section 454 of the Companies Act 2006 (CA 2006). Penalties for late filing In relation to the penalties applicable for late filing, note the wording of CA 2006, s 453 which states that ‘…the amount of the penalty shall be determined in accordance with regulations made by the Secretary of State by reference to the length of the period between the end of the period for filing the accounts and reports in question

According to the Utilities Contracts Regulations 2016 (UCR 2016), SI 2016/274, reg 70(1), utilities have 30 calendar days in which to send a contract award notice for publication to the EU Publications Office following the award of a contract or the conclusion of a framework agreement. Notices must contain the information set out in Annex XII to Directive 2014/25/EU (the Utilities Contracts Directive). For practical purposes, utilities comply with this requirement by submitting Form 6, which is the appropriate EU Publications Office form for contract awards by utilities. It should also be noted that a contract award notice should be used to inform the market that a particular tender process has been unsuccessful or abandoned. In the past, the requirement to publish a contract award notice was often more honoured in the breach than

The ‘right to picket’ provisions in section 220 of the Trade Union and Labour Relations (Consolidation) Act 1992 (TULR(C)A 1992) provide protection from any liability arising from a worker’s attendance at or near certain premises for the purpose of peaceful picketing. It is a right to be at a certain place so as to have the opportunity of persuading fellow workers and/or suppliers not to cross the picket line. The 'right to picket' does not itself include a right to persuade. However, the actions on a picket line may give rise to a number of potential liabilities in tort for both the pickets and the organising union (such as the ‘industrial tort’ of inducing a person to break a contract). TULR(C)A 1992, s 220, provides no defence against any of these torts, but it may be possible by virtue of the statutory immunity offered by TULR(C)A 1992, s 219 to engage in the activity of peaceful

It is quite common for claimants, particularly those who are employees, to have arranged private cover for healthcare and to seek to use that cover for the provision of certain treatments or therapies following an accident. This may be in respect of the costs of physiotherapy or surgery and, less commonly, for cognitive behavioral therapy or other psychological therapies. Pursuant to section 2(4) of the Law Reform (Personal Injuries) Act 1948, when determining the reasonableness of any medical expenses incurred, the possibility of avoiding those expenses or part of them by taking advantage of treatment available from the National Health Service is to be disregarded. Nonetheless, this does not give the claimant absolute freedom when incurring charges for such expenses. The major potential pitfall for the claimant in such circumstances is that the defendant will seek to argue that

In conducting our research we have focussed on powers to make decisions. However there are specific considerations applicable to the use of ANPR cameras by a public authority that must be considered, as should the public procurement implications of any contracting arrangement. The powers of a parish council A parish council may only do such things as are expressly or impliedly authorised by statute or by subordinate legislation. Local authorities are generally authorised by statute to do anything which is calculated to facilitate, or is conducive or incidental to, the discharge of any of their functions (see section 111 of the Local Government Act 1972 (LGA 1972)). The Competence Power (see Part 1 of the Localism Act 2011 (LA 2011)) was introduced on 17 February 2012 as an extensive, primary, empowering measure to give local

It has been assumed for the purposes of this Q&A that the lighting equipment is for the purpose of illuminating the highway and that the local council is also the highway authority. On the assumption that the lighting equipment is for the purpose of illuminating the highway,

We refer you to Practice Note: Regulation of consumer buy-to-let lending in the UK. You will note under the section headed 'Conduct of Business Requirements' that the Mortgage Credit Directive Order 2015, SI 2015/910, Sch 2 details the conduct requirements for registered firms, including obligations relating to: • (1) the conduct of business when providing consumer buy-to-let (CBTL) products to consumers • (2) the provision

We refer you to our Lexis®+ UK Property Precedent: Farm Business Tenancy Agreement and Farm business tenancy—bare land: Encyclopaedia of Forms & Precedents [453] contained in Encyclopaedia of Forms and Precedents which contain all the provisions that you are likely to need, depending how comprehensive a lease you require. By way of further and background information, a farm business tenancy is a tenancy of agricultural

We refer you to the following news articles which may be of assistance: • on 10 February 2014, we reported on US banks facing potential class actions from pension funds for alleged foreign exchange manipulation. This was also reported by the Financial Times in an article published on 9 February 2014, which noted that the Newport News Employees Retirement Fund had filed a class action complaint against seven banks (Citigroup, Deutsche Bank, RBS, HSBC and UBS). • on 20 September 2016, it was reported that a US Judge

An assured shorthold tenancy (AST) is a type of assured tenancy (AT), which is governed by the Housing Act 1988 (HA 1988). HA 1988, s 1 sets out that a tenancy of a dwelling will be an AT (and therefore an AST) in

For the purposes of this Q&A, it is assumed that the relevant partnership is a limited partnership established in England under the Limited Partnerships Act 1907 (LPA 1907). There is a statutory provision providing for the situation where: • a partner in a partnership has died or otherwise ceased to be a partner, resulting in its general dissolution • the business of the dissolved partnership, with its capital or assets, is continued by the remaining former partners, not for the purposes of winding up the affairs of the dissolved partnership or to complete transactions that have begun but are unfinished at the time of the dissolution, but for their benefit, and • there has not been any final settlement of accounts as between the dissolved partnership and the outgoing partner or his estate, so that there is retained within the dissolved partnership all or part of the share