{
  "url": "https://openlegislation.uk/draft-companies-act-2006-strategic-report-and-directors-report-regulations-2013",
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  "id": "ukdsi/2013/9780111540169",
  "title": "The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013",
  "short_title": "Companies Act 2006 (Strategic Report and Directors’ Report) 2013",
  "long_title": "These Regulations amend the Companies Act 2006 (c.46) (“the Act”) to insert new sections which provide for the preparation by companies of a strategic report. The Regulations also amend the requirements for the contents of the directors’ report set out in Schedule 7 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (S.I. 2008/410) and in Schedule 5 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008 (S.I. 2008/409). The Regulations amend the Act to substitute for summary financial statements the strategic report and supplementary material.",
  "citation": "Draft 2013, ISBN 9780111540169",
  "type": "ukdsi",
  "year": "2013",
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      "heading": "Amendment to section 416 of Companies Act 2006",
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