2. In subsection (1A) of section 238 (persons entitled to receive copies of accounts and reports)(1)—U.K.
(a)after paragraph (b) insert—
“(ba)(in the case of a quoted company) the operating and financial review for that financial year,”;
(b)for paragraph (d) substitute—
“(d)the auditors' report on those accounts and that directors' report and (in the case of a quoted company) on that operating and financial review and the auditable part of that directors' remuneration report.”
Commencement Information
I1Sch. para. 2 in force at 22.3.2005 (with effect in accordance with reg. 1(3)), see reg. 1(2)