{
  "url": "https://openlegislation.uk/draft-companies-act-2006-commencement-no-3-consequential-amendments-transitional-provisions-and-savings-order-2007/schedule-3/paragraph-43",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-commencement-no-3-consequential-amendments-transitional-provisions-and-savings-order-2007/schedule-3/paragraph-43.json",
  "legislation": "ukdsi/2007/9780110777917",
  "legislation_title": "The Companies Act 2006 (Commencement No. 3, Consequential Amendments, Transitional Provisions and Savings) Order 2007",
  "legislation_url": "https://openlegislation.uk/draft-companies-act-2006-commencement-no-3-consequential-amendments-transitional-provisions-and-savings-order-2007",
  "path": "schedule/3/paragraph/43",
  "kind": "paragraph",
  "number": "43",
  "heading": "Contents of directors’ report: business review (s.417)",
  "text": "(1) Section 417 of the Companies Act 2006 (contents of directors’ report: business review) applies to directors’ reports for financial years beginning on or after 1st October 2007.\n(2) Sections 234(1)(a), 234ZZB, 246(4)(a) and 246A(2A) of the 1985 Act or Articles 242(1), 242ZZB, 254(4)(a) and 254A(2A) of the 1986 Order continue to apply to directors’ reports for financial years beginning before that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2007/9780110777917/schedule/3/paragraph/43",
    "retrieved_at": "2026-10-30T15:17:41.699732+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."
}