Under the Companies Act 2014, when the deadline for filing any document with the CRO falls on a non-working day, the deadline automatically moves on to the next working day.
Therefore any annual return that has a filing deadline falling between 25 March (Good Friday) and 28 March (Easter Monday) will be treated as received on time if delivered to CRO on Tuesday, 29 March, or submitted electronically by midnight on Tuesday, 29 March.
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