13Banks making transfers under section 2: information in directors' reportsU.K.
(1)Where—
(a)the directors of a company that is a bank are required by section 415(1) of the Companies Act 2006 (c. 46) to prepare a report for a particular financial year, and
(b)in that year the company made transfers in relation to which section 2 applied [F1or a transfer required by section 2A(8)],
the report must identify each of the charities concerned and specify the amount transferred to each of them.
(2)The requirements of subsection (1) are to be treated for the purposes of the Companies Act 2006 (c. 46) as requirements of that Act.
Textual Amendments
F1Words in s. 13(1)(b) inserted (6.6.2022) by Dormant Assets Act 2022 (c. 5), s. 34(3), Sch. 1 para. 10; S.I. 2022/582, reg. 2
Commencement Information
I1S. 13 in force at 12.3.2009 by S.I. 2009/490, art. 2