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Paragraph 18 Companies Act 2006

Original text. Later amendments are not shown.

In section 471 (meaning of annual accounts and reports)—

(a)

in subsection (2)—

(i)

at the end of paragraph (a) insert—

“(aa)

the strategic report (if any),” ; and

(ii)

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

(b)

in subsection (3)—

(i)

at the end of paragraph (b) insert—

“(ba)

the strategic report (if any),”; and

(ii)

in paragraph (d) before “and on the directors’ report” insert “, on the strategic report (where this is covered by the auditor’s report)”.