The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 No. 1970

PART 2 STRATEGIC REPORT

Duty to prepare strategic report

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.