Commentary on Sections Part 1 – Regulation of Social Care Services Chapter 2 – Registration etc. of service providers Section 10 - Annual return
46.Subsection (1) requires a service provider to submit an annual return following the end of each financial year and subsection (2) sets out a list of information that must be contained within an annual return. A failure to submit an annual return within the time lime prescribed in subsection (4) is a summary offence punishable by a fine (see sections 48 and 51(2)).