{
  "url": "https://openlegislation.uk/draft-companies-strategic-report-and-directors-report-amendment-regulations-2023/regulation-3",
  "json_url": "https://openlegislation.uk/draft-companies-strategic-report-and-directors-report-amendment-regulations-2023/regulation-3.json",
  "legislation": "ukdsi/2023/9780348250220",
  "legislation_title": "The Companies (Strategic Report and Directors’ Report) (Amendment) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/draft-companies-strategic-report-and-directors-report-amendment-regulations-2023",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment to section 414C (contents of strategic report)",
  "text": "Section 414C of the Companies Act 2006 is amended as follows—\n(a) in sub-section (2)—\n(i) for the “and” before “sections 414CA and 414CB (non-financial and sustainability information statement)” substitute “,”; and\n(ii) after “information statement)” insert “and sections 414CC, 414CD and 414CE (company with a high level of employees and turnover and resilience statement)”;\n(b) in sub-section (11)—\n(i) after “The strategic report” insert “, including the non-financial and sustainability information statement, the section 172(1) statement and the resilience statement,”; and\n(ii) after “section 416(4)” insert “or sections 468 and 1292”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2023/9780348250220/regulation/3",
    "retrieved_at": "2026-10-30T14:43:01.908411+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."
}