- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (30/11/2016)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/01/2018
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(1)The directors of a company must prepare a strategic report for each financial year of the company.
(2)Subsection (1) does not apply if the company is entitled to the small companies exemption.
(3)For a financial year in which—
(a)the company is a parent company, and
(b)the directors of the company prepare group accounts,
the strategic report must be a consolidated report (a “group strategic report”) relating to the undertakings included in the consolidation.
(4)A group strategic report may, where appropriate, give greater emphasis to the matters that are significant to the undertakings included in the consolidation, taken as a whole.
(5)In the case of failure to comply with the requirement to prepare a strategic report, an offence is committed by every person who—
(a)was a director of the company immediately before the end of the period for filing accounts and reports for the financial year in question, and
(b)failed to take all reasonable steps for securing compliance with that requirement.
(6)A person guilty of an offence under this section is liable—
(a)on conviction on indictment, to a fine;
(b)on summary conviction, to a fine not exceeding the statutory maximum.]
Textual Amendments
F1Pt. 15 Ch. 4A inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), regs. 1(2)(3),3
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