{
  "url": "https://openlegislation.uk/draft-companies-act-2006-strategic-report-and-directors-report-regulations-2013/schedule/paragraph-12",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-strategic-report-and-directors-report-regulations-2013/schedule/paragraph-12.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": "schedule/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": "Companies Act 2006",
  "text": "In section 454 (voluntary revision of accounts etc)—\n(a) in subsection (1) for paragraph (c) substitute—\n“(c) a strategic report of the company,”;\n(b) in subsection (3) for paragraph (c) substitute—\n“(c) a revised strategic report of the company.”; and\n(c) in subsection (4)—\n(i) in paragraph (a), for “, report or statement” substitute “or report”;\n(ii) in paragraph (b), for “, report or statement” substitute “or report”;\n(iii) in the closing words of paragraph (c) for “summary financial statement” substitute “strategic report and supplementary material” and for “has” substitute “have.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111540169/schedule/paragraph/12",
    "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."
}