Regulation 3 Amendment to section 414C (contents of strategic report)

Section 414C of the Companies Act 2006^f1 is amended as follows—

(a)

in sub-section (2)—

(i)

for the “and” before “sections 414CA and 414CB (non-financial and sustainability information statement)” substitute “,”; and

(ii)

after “information statement)” insert “and sections 414CC, 414CD and 414CE (company with a high level of employees and turnover and resilience statement)”;

(b)

in sub-section (11)—

(i)

after “The strategic report” insert “, including the non-financial and sustainability information statement, the section 172(1) statement and the resilience statement,”; and

(ii)

after “section 416(4)” insert “or sections 468 and 1292”.

Annotations

Footnotes

f1: Section 414C inserted by S.I. 2013/1970 and amended by S.I. 2016/1245, S.I. 2019/145 and S.I. 2022/31. Sections 414CA and 414CB inserted by S.I. 2016/1245 and amended by S.I. 2019/145 and S.I. 2022/31.