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The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.

Duty to prepare strategic report

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4.  In section 415A(2)(1) (provisions to which small companies exemption for directors’ report is relevant)—

(a)after “dividend),” insert “and”, and

(b)omit “section 417 (contents of report: business review), and”.

(1)

Section 415A was inserted by regulation 6(2) of S.I. 2008/393.

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