{
  "url": "https://openlegislation.uk/draft-companies-act-2006-strategic-report-and-directors-report-regulations-2013/schedule/paragraph-18",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-strategic-report-and-directors-report-regulations-2013/schedule/paragraph-18.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/18",
  "kind": "paragraph",
  "number": "18",
  "heading": "Companies Act 2006",
  "text": "In section 471 (meaning of annual accounts and reports)—\n(a) in subsection (2)—\n(i) at the end of paragraph (a) insert—\n“(aa) the strategic report (if any),” ; and\n(ii) in paragraph (c) before “and the directors’ report” insert “, the strategic report (where this is covered by the auditor’s report)”; and\n(b) in subsection (3)—\n(i) at the end of paragraph (b) insert—\n“(ba) the strategic report (if any),”; and\n(ii) in paragraph (d) before “and on the directors’ report” insert “, on the strategic report (where this is covered by the auditor’s report)”.",
  "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/18",
    "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."
}