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18. In section 471 (meaning of annual accounts and reports)—
(a)in subsection (2)—
(i)at the end of paragraph (a) insert—
“(aa)the strategic report (if any),” ; and
(ii)in paragraph (c) before “and the directors’ report” insert “, the strategic report (where this is covered by the auditor’s report)”; and
(b)in subsection (3)—
(i)at the end of paragraph (b) insert—
“(ba)the strategic report (if any),”; and
(ii)in paragraph (d) before “and on the directors’ report” insert “, on the strategic report (where this is covered by the auditor’s report)”.
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