Paragraph 10 Companies Act 2006

In section 446^f1 (filing obligations of unquoted companies)—

(a)

in subsection (1), at the end of paragraph (a) insert—

“(aa)
the strategic report,”;

(b)

in subsection (2), before “the directors’ report” insert “the strategic report (where this is covered by the auditor’s report),”; and

(c)

in subsection (3), before “and directors’ report” insert “, strategic report”.

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