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The Companies (Receipt of Accounts and Reports) Regulations 2013

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Persons to whom a company may send strategic report with supplementary materialU.K.

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4.—(1) Subject to these Regulations, a company may send a copy of its strategic report with supplementary material instead of a copy of its full accounts and reports to—

(a)a person specified in section 423(1) of the Companies Act 2006 (duty to circulate copies of annual accounts and reports); and

(b)a person nominated to enjoy information rights under section 146 of the Companies Act 2006 (traded companies: nomination of persons to enjoy information rights).

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