I can see where there might be a delay in this quote:
"Those that have started such an entity previously are to file their compliance reports by March next year. Anyone starting now should follow the guidelines as issued below.
This new set of regulations also supercede the previous two versions, as indicated in the text."
Sounds like this is a new rule that caught some by surprise and now need to scramble to file compliance reports. Is that what you mean to cause the delay?
These are my opinions unless otherwise noted.
Proud member #2 of the "iHub 9". All CAPS will crush the whimpy girly man quotes!!!