Regulation 4 Persons to whom a company may send strategic report with supplementary material
(1)
Subject to these Regulations, a company may send a copy of its strategic report with supplementary material instead of a copy of its full accounts and reports to—
(a)
a person specified in section 423(1) of the Companies Act 2006 (duty to circulate copies of annual accounts and reports); and
(b)
a person nominated to enjoy information rights under section 146 of the Companies Act 2006 (traded companies: nomination of persons to enjoy information rights).