The Companies (Strategic Report and Directors’ Report) (Amendment) Regulations 2023

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1. Introductory Text

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   PART 1 Introduction

   1. 1. Citation, commencement and application

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   PART 2 Amendment of Part 15 Chapters 4 and 4A (Annual Accounts and Strategic Report)

   1. 2. Amendment to Chapter 4 (annual accounts)

   2. 3. Amendment to section 414C (contents of strategic report)

   3. 4. Amendment to section 414CB (contents of the non-financial and sustainability information statement)

   4. 5. Amendment to section 414D (approval and signing of strategic report)

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   PART 3 Amendment of Part 15 Chapter 5 (Directors’ Report)

   1. 6. Amendment to section 416 (contents of directors’ report: general)

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   PART 4 Amendment of Schedule 8 (Index of Defined Expressions)

   1. 7. Consequential amendments to Index of Defined Expressions in Schedule 8

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   PART 5 Review

   1. 8. Review

7. Signature

8. Explanatory Note