{
  "url": "https://openlegislation.uk/dormant-bank-and-building-society-accounts-act-2008/section-13",
  "json_url": "https://openlegislation.uk/dormant-bank-and-building-society-accounts-act-2008/section-13.json",
  "legislation": "ukpga/2008/31",
  "legislation_title": "Dormant Bank and Building Society Accounts Act 2008",
  "legislation_url": "https://openlegislation.uk/dormant-bank-and-building-society-accounts-act-2008",
  "path": "section/13",
  "kind": "section",
  "number": "13",
  "heading": "Banks making transfers under section 2: information in directors' reports",
  "text": "(1) Where—\n(a) the directors of a company that is a bank are required by section 415(1) of the Companies Act 2006 (c. 46) to prepare a report for a particular financial year, and\n(b) in that year the company made transfers in relation to which section 2 applied or a transfer required by section 2A(8),\nthe report must identify each of the charities concerned and specify the amount transferred to each of them.\n(2) The requirements of subsection (1) are to be treated for the purposes of the Companies Act 2006 (c. 46) as requirements of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 13(1)(b) inserted (6.6.2022) by Dormant Assets Act 2022 (c. 5), s. 34(3), Sch. 1 para. 10; S.I. 2022/582, reg. 2"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 13 in force at 12.3.2009 by S.I. 2009/490, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/31/section/13",
    "retrieved_at": "2026-10-29T09:11:31.523914+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}