The Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018

Amendment of regulation 16 (requirements in connection with publication of accounts and auditor’s report)

This section has no associated Explanatory Memorandum

15.—(1) Regulation 16 is amended as follows.

(2) In the heading, for “and auditor’s report”, substitute “, auditor’s report and energy and carbon report”.

(3) In the modified version of section 433 of the 2006 Act—

(a)in the heading, after “accounts”, insert “and energy and carbon report”;

(b)in subsection (1), after “sheet”, insert “and energy and carbon report”.

(4) In the modified version of section 436 of the 2006 Act—

(a)in the heading, for “and auditor’s report”, substitute “, auditor’s report and energy and carbon report”;

(b)in subsection (1), after “accounts” where it first appears, insert “and energy and carbon report”.