# The Companies Act 2006 (Commencement No. 1, Transitional Provisions and Savings) Order 2006, Paragraph 3: False or misleading statements in reports

Extent: E+W+S+N.I.

Section 463 of the Companies Act 2006 (liability for false or misleading statements in reports) does not apply to a directors’ report, directors’ remuneration report or summary financial statement first sent to members and others under section 238 or 251 of the 1985 Act, or Article 246 or 259 of the 1986 Order, before 20th January 2007.

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Source: https://www.legislation.gov.uk/uksi/2006/3428/schedule/5/paragraph/3 (the official version)
Page: https://openlegislation.uk/companies-act-2006-commencement-no-1-transitional-provisions-and-savings-order-2006/schedule-5/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.