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

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Companies Act 2006

This section has no associated Explanatory Memorandum

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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