{
  "url": "https://openlegislation.uk/draft-companies-miscellaneous-reporting-regulations-2018/regulation-3",
  "json_url": "https://openlegislation.uk/draft-companies-miscellaneous-reporting-regulations-2018/regulation-3.json",
  "legislation": "ukdsi/2018/9780111170298",
  "legislation_title": "The Companies (Miscellaneous Reporting) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/draft-companies-miscellaneous-reporting-regulations-2018",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of section 414C",
  "text": "In section 414C (contents of the strategic report), in subsection (2), at the end insert—\n“Section 414CZA (section 172(1) statement) and sections 414CA and 414CB (non-financial information statement) make further provision about the contents of a strategic report.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2006 c.46; section 414C was inserted by the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 (S.I. 2013/1970), regulations 2 and 3."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2006 c.46; sections 414CA and 414CB were inserted by the Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 2016 (S.I. 2016/1245), regulations 2 and 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111170298/regulation/3",
    "retrieved_at": "2026-10-30T15:04:25.969884+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."
}