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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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14.  In section 456 (application to court in respect of defective accounts or reports)—

(a)in the closing words of subsection (1) before “or a directors’ report” insert “or a strategic report”;

(b)in subsection (3)(b), after “remuneration report,” insert “strategic report and supplementary material or,” and omit “or summary financial statement”;

(c)in subsection (4)—

(i)before “directors’ report” insert “strategic report or”; and

(ii)omit paragraph (b); and

(d)in subsection (8), for “and revised directors’ reports” substitute “, revised strategic reports and revised directors’ reports”.

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