# The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013, Paragraph 10: Companies Act 2006


In section 446 (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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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111540169/schedule/paragraph/10 (the official version)
Page: https://openlegislation.uk/draft-companies-act-2006-strategic-report-and-directors-report-regulations-2013/schedule/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.