# The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013, Regulation 4: Duty to prepare strategic report


In section 415A(2) (provisions to which small companies exemption for directors’ report is relevant)—
(a) after “dividend),” insert “and”, and
(b) omit “section 417 (contents of report: business review), and”.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111540169/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-companies-act-2006-strategic-report-and-directors-report-regulations-2013/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.