The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 No. 1970

SCHEDULE Consequential amendments

Companies Act 2006

12.  In section 454 (voluntary revision of accounts etc)—

(a) in subsection (1) for paragraph (c) substitute—

“(c) a strategic report of the company,”;

(b) in subsection (3) for paragraph (c) substitute—

“(c) a revised strategic report of the company.”; and

(c) in subsection (4)—

(i) in paragraph (a), for “, report or statement” substitute “or report”;

(ii) in paragraph (b), for “, report or statement” substitute “or report”;

(iii) in the closing words of paragraph (c) for “summary financial statement” substitute “strategic report and supplementary material” and for “has” substitute “have.