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Paragraph 6 C1C2

United Kingdom

F1(1)

The directors’ report shall contain—

(a)

particulars of any important events affecting the company F2. . . which have occurred since the end of the financial year,

(b)

an indication of likely future developments in the business of the company F3. . . , F4. . .

(c)

an indication of the activities (if any) of the company F5. . . in the field of research and development F6and

(d)

(unless the company is an unlimited company) and indication of the existence of branches (as defined in section 698(2)) of the company outside the United Kingdom

F7(2)

In relation to a group directors' report paragraphs (a), (b) and (c) of sub-paragraph (1) have effect as if the references to the company were references to the company and its subsidiary undertakings included in the consolidation.

Annotations

Textual amendments

F1

In Sch. 7 para. 6 the existing provision becomes sub-paragraph (1) (22.3.2005) by The Companies Act 1985 (Operating and Financial Review and Directors' Report etc.) Regulations 2005 (S.I. 2005/1011), reg. 7(4)(a)

F2

Words in Sch. 7 para. 6(1)(a) omitted (22.3.2005) by virtue of The Companies Act 1985 (Operating and Financial Review and Directors' Report etc.) Regulations 2005 (S.I. 2005/1011), reg. 7(4)(b)(i)

F3

Words in Sch. 7 para. 6(1)(b) omitted (22.3.2005) by virtue of The Companies Act 1985 (Operating and Financial Review and Directors' Report etc.) Regulations 2005 (S.I. 2005/1011), reg. 7(4)(b)(ii)

F4

Word in Sch. 7 para. 6(b) omitted (1.1.1993) by S.I. 1992/3178, reg.3.

F5

Words in Sch. 7 para. 6(1)(c) omitted (22.3.2005) by virtue of The Companies Act 1985 (Operating and Financial Review and Directors' Report etc.) Regulations 2005 (S.I. 2005/1011), reg. 7(4)(b)(iii)

F6

Sch. 7 para. 6(d) and word "and" immediately preceding it inserted (1.1.1993) by S.I. 1992/3178, reg.3.

F7

Sch. 7 para. 6(2) inserted (22.3.2005) by The Companies Act 1985 (Operating and Financial Review and Directors' Report etc.) Regulations 2005 (S.I. 2005/1011), reg. 7(4)(c)

Modifications

C1

Sch. 7 para. 6 extended (with modifications) (19.12.1993) by S.I. 1993/3245, reg.3

C2

Sch. 7 para. 6 applied (with modifications) (31.12.2004) by The Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2004 (S.I. 2004/3219), reg. 3(4)(c), Sch.

Notes on Schedule 7

Textual amendments

F1

Sch. 7 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)