http://www.legislation.gov.uk/uksi/2013/1970/schedule/paragraph/26/made
The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013
en
King's Printer of Acts of Parliament
2015-07-02
COMPANIES
These Regulations amend the Companies Act 2006 (c.46) (“the Act”) to insert new sections which provide for the preparation by companies of a strategic report. The Regulations also amend the requirements for the contents of the directors’ report set out in Schedule 7 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (S.I. 2008/410) and in Schedule 5 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008 (S.I. 2008/409). The Regulations amend the Act to substitute for summary financial statements the strategic report and supplementary material.
The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013
SCHEDULEConsequential amendments
Companies Act 200626
In Schedule 8 (definitions) omit the entry for “summary financial statement”.