http://www.legislation.gov.uk/ukdsi/2013/9780111540169/contents

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

en

King's Printer of Acts of Parliament

2014-07-08

COMPANIES

2013-10-01

These Regulations amend the Companies Act 2006 (c.46) (“the Act”) to insert new sections which provide for the preparation by companies of a strategic report. The Regulations also amend the requirements for the contents of the directors’ report set out in Schedule 7 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (S.I. 2008/410) and in Schedule 5 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008 (S.I. 2008/409). The Regulations amend the Act to substitute for summary financial statements the strategic report and supplementary material.