# The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013, Paragraph 12: Companies Act 2006


In section 454 (voluntary revision of accounts etc)—
(a) in subsection (1) for paragraph (c) substitute—
“(c) a strategic report of the company,”;
(b) in subsection (3) for paragraph (c) substitute—
“(c) a revised strategic report of the company.”; and
(c) in subsection (4)—
(i) in paragraph (a), for “, report or statement” substitute “or report”;
(ii) in paragraph (b), for “, report or statement” substitute “or report”;
(iii) in the closing words of paragraph (c) for “summary financial statement” substitute “strategic report and supplementary material” and for “has” substitute “have.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111540169/schedule/paragraph/12 (the official version)
Page: https://openlegislation.uk/draft-companies-act-2006-strategic-report-and-directors-report-regulations-2013/schedule/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.