# The Companies (Strategic Report and Directors’ Report) (Amendment) Regulations 2023, Regulation 3: Amendment to section 414C (contents of strategic report)


Section 414C of the Companies Act 2006 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”.

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Source: https://www.legislation.gov.uk/ukdsi/2023/9780348250220/regulation/3 (the official version)
Page: https://openlegislation.uk/draft-companies-strategic-report-and-directors-report-amendment-regulations-2023/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.