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The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013
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- UK Statutory Instruments
- 2013 No. 1970
- SCHEDULE
- Paragraph 14
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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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