On 25/05/2013,
you requested for the version in force on 25/05/2013
incorporating all amendments published on or before 25/05/2013.
The closest version currently available is that of 18/04/2013.
99.
—(1) Where a person submits or furnishes to or lodges with the Authority any book, application, return, report, statement or other information or document under this Act which is not in the English language, the person shall, at the same time or at such other time as may be permitted by the Authority, submit or furnish to or lodge with the Authority, as the case may be, an accurate translation thereof in the English language.
(2) Where a person is required to make available for inspection by the public, or any section thereof, any document, report, or other book under this Act which is not in the English language, the person shall, at the same time or at such other time as may be permitted by the Authority, make available for such inspection an accurate translation thereof in the English language.
(3) Where a person is required to maintain or keep any accounts, minutes or other records under this Act and the accounts, minutes or other records or any part thereof is not maintained or kept in the English language, the person shall —
(a)
cause an accurate translation of that accounts, minutes or other records or that part of the accounts, minutes or other records in the English language to be made from time to time at intervals of not more than 7 days; and
(b)
maintain or keep the translation with the accounts, minutes or other records for so long as the accounts, minutes or other records are required under this Act to be maintained or kept.
(4) Subsections (1), (2) and (3) are subject to any express provision to the contrary in this Act or any regulations made thereunder.
(5) Any person who contravenes subsection (1), (2) or (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $25,000.
(6) Where a person is charged with an offence under subsection (5)docId=;docVerId=;transactionDate=;provId=pr82-ps5-.;fragId=dd05d826-320d-49fe-b3db-e77de7663988;urn=;validDate=;validated=valid, it shall be a defence for the person to prove that —
(a)
he had taken all reasonable steps to ensure that the translation that was submitted or furnished to or lodged with the Authority, made available for inspection, or maintained or kept, as the case may be, was accurate in the circumstances; and
(b)
he had believed on reasonable grounds that the translation was accurate.
(7) In subsections (1), (2) and (3), “Act” includes any direction made by the Authority under this Act.
[Companies 1994 Ed., s. 397; SFA 2002 Ed., s. 318A]