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The Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024

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Amendments to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

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5.—(1) The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008(1) are amended as follows.

(2) In regulation 10, paragraph (2), omit—

(a)“Part 3 relates to the employment, training and advancement of disabled persons,” and

(b)“Part 4 relates to the engagement by the company with employees, suppliers, customers and others,”.

(3) In Schedule 7 (matters to be dealt with in directors’ report)(2), omit paragraphs 6 and 7 and Parts 3 and 4.

(2)

Paragraph 6(3) was amended by S.I. 2019/145; paragraphs 10(1) and (2) were amended, Part 4 was substituted, and paragraphs 11A to 11C were inserted, by S.I. 2018/860.

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