{
  "url": "https://openlegislation.uk/draft-companies-act-2006-strategic-report-and-directors-report-regulations-2013/regulation-10",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-strategic-report-and-directors-report-regulations-2013/regulation-10.json",
  "legislation": "ukdsi/2013/9780111540169",
  "legislation_title": "The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/draft-companies-act-2006-strategic-report-and-directors-report-regulations-2013",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Option to provide strategic report with supplementary material",
  "text": "(1) Section 426 (option to provide summary financial statement) is amended as follows.\n(2) In the cross-heading before the section and in the heading to the section for “summary financial statement” substitute “strategic report with supplementary material”.\n(3) In subsection (1) for “summary financial statement” substitute “copy of the strategic report together with the supplementary material described in section 426A”.\n(4) Omit subsection (4).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111540169/regulation/10",
    "retrieved_at": "2026-10-30T14:49:45.427423+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."
}