{
  "url": "https://openlegislation.uk/draft-companies-strategic-report-and-directors-report-amendment-regulations-2023/regulation-7",
  "json_url": "https://openlegislation.uk/draft-companies-strategic-report-and-directors-report-amendment-regulations-2023/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Consequential amendments to Index of Defined Expressions in Schedule 8",
  "text": "In Schedule 8 (Index of Defined Expressions)—\n(a) in the appropriate place after the entry for “company records (in Part 37)”, insert—\n“\ncompany with a high level of employees and turnover\nsection 414CC\n”\n(b) within the entry for “distributable profits”, insert, as the first entry—\n“\n—in section 413A(1)(a)\nsection 413A(1)(a)\n”\n(c) after the entry for “distributable profits”, insert—\n“\n“distributable revenue profits” (in section 413A(4))\nsection 413A(4)(a)\n”\n(d) after the entry for “market purchase, by a company of its own shares (in Chapter 4 of Part 18)”, insert—\n“\nmaterial fraud (in section 416B)\nsection 416B(2)(a) and (b)\n”\n(e) after the entry for “relevant accounts” insert—\n“\nrelevant insurance company (in section 413A)\nsection 413A(3)\nrelevant investment company (in section 413A)\nsection 413A(4)\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2023/9780348250220/regulation/7",
    "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."
}