(1) A public company shall send a copy of the documents referred to in section 149 to the Registrar, not less than 21 days before each annual meeting of the shareholders or after the signing of a resolution under section 130(1)(b) in lieu of the annual meeting, and in any event not later than 15 months after the last date when the last preceding annual meeting should have been held or a resolution in lieu of the meeting should have been signed.
(2) Upon the application of a company, the Registrar may exempt the company from the application of subsection (1) in the prescribed circumstances.
(3) If a company referred to in subsection (1)—
(a) sends interim financial statements or related documents to its shareholders; or
(b) is required to file interim financial statements or related documents with, or to send them to, a public authority or a recognised stock exchange,
the company shall send copies thereof to the registrar.
(4) A subsidiary company is not required to comply with this section if—
(a) the financial statements of its holding company are in consolidated or combined form and include the accounts of the subsidiary; and
(b) the consolidated or combined financial statements of the holding company are included in the documents sent to the Registrar by the holding company in compliance with this section.