Special provision for medium-sized companies
This section has no associated Explanatory Memorandum
5. After subsection (2) of section 246A of the 1985 Act (special provisions for medium-sized companies)(1) insert—
“(2A) The directors' report for the year need not comply with the requirements of section 234ZZB(3) (business review to include analysis using key performance indicators) so far as they relate to non-financial information.”