{
  "url": "https://openlegislation.uk/draft-companies-act-2006-strategic-report-and-directors-report-regulations-2013/regulation-4",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-strategic-report-and-directors-report-regulations-2013/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Duty to prepare strategic report",
  "text": "In section 415A(2) (provisions to which small companies exemption for directors’ report is relevant)—\n(a) after “dividend),” insert “and”, and\n(b) omit “section 417 (contents of report: business review), and”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 415A was inserted by regulation 6(2) of S.I. 2008/393."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111540169/regulation/4",
    "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."
}