Companies (Audit, Investigations and Community Enterprise) Act 2004

34 Community interest company reports E+W+S

(1) The directors of a community interest company must prepare in respect of each financial year a report about the company’s activities during the financial year (a “community interest company report”).

(2) [F1 Regulations must make provision] requiring the directors of a community interest company to deliver to the registrar of companies a copy of the community interest company report.

(3) Regulations—

(a) must make provision requiring community interest company reports to include information about the remuneration of directors,

(b) may make provision as to the form of, and other information to be included in, community interest company reports, and

(c) may apply provisions of F2 ...[F3 the Companies Act 2006] relating to directors' reports to community interest company reports (with any appropriate modifications).

(4) The registrar of companies must forward to the Regulator a copy of each community interest company report delivered to the registrar by virtue of this section.

Textual Amendments

F1 Words in s. 34(2) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 234(2)(a) (with arts. 6, 11, 12)

F2 Words in s. 34(3)(c) repealed (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 234(2)(b), Sch. 2 (with arts. 6, 11, 12)

F3 Words in s. 34(3)(c) substituted (1.10.2007) by Companies Act 2006 (Commencement No.3, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/2194), art. 1(3)(a), Sch. 4 para. 104 (with art. 12)

Commencement Information

I1 S. 34 in force at 1.7.2005 by S.I. 2004/3322, art. 2(3), Sch. 3