The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 No. 980

PART 2 U.K. Amendment of the Act

Amendment of Chapter 4A of Part 15 (accounts and reports: strategic report) U.K.

6.  In section 414B (strategic report: small companies exemption) M1 , insert the word “ the ” before the words “small companies exemption”.

Marginal Citations

M1 Section 414B was inserted by the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), regulation 3.