The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013

Companies Act 2006

This section has no associated Explanatory Memorandum

9.  In section 445 (filing obligations of medium-sized companies)—

(a)in subsection (1) -

(i)omit the “and” at the end of paragraph (a), and

(ii)after paragraph (a) insert—

(aa)the strategic report, and;

(b)in subsection (2), after “(and on” insert “the strategic report and”; and

(c)in subsection (5), before “and directors’ report”, insert “, strategic report”.