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

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Companies Act 2006

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12.  In section 454 (voluntary revision of accounts etc)—

(a)in subsection (1) for paragraph (c) substitute—

“(c)a strategic report of the company,”;

(b)in subsection (3) for paragraph (c) substitute—

“(c)a revised strategic report of the company.”; and

(c)in subsection (4)—

(i)in paragraph (a), for “, report or statement” substitute “or report”;

(ii)in paragraph (b), for “, report or statement” substitute “or report”;

(iii)in the closing words of paragraph (c) for “summary financial statement” substitute “strategic report and supplementary material” and for “has” substitute “have.

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