Clause 31 Timings, Duration and Retention of Disclosure Information

Clause 31


(24.4) Disclosures must be made annually in respect of each calendar year and must be in the first six months after the end of the calendar year in which the transfers of value/payments were made.


(24.5) The information disclosed must remain in the public domain for at least three years from the time of first disclosure.


(24.6) Companies must document all disclosures and retain the records for at least five years after the end of the calendar year to which they relate.