Paragraph 14 Companies Act 2006

In section 456 (application to court in respect of defective accounts or reports)—

(a)

in the closing words of subsection (1) before “or a directors’ report” insert “or a strategic report”;

(b)

in subsection (3)(b), after “remuneration report,” insert “strategic report and supplementary material or,” and omit “or summary financial statement”;

(c)

in subsection (4)—

(i)

before “directors’ report” insert “strategic report or”; and

(ii)

omit paragraph (b); and

(d)

in subsection (8), for “and revised directors’ reports” substitute “, revised strategic reports and revised directors’ reports”.