# The Companies (Strategic Report and Directors’ Report) (Amendment) Regulations 2023, Regulation 7: Consequential amendments to Index of Defined Expressions in Schedule 8


In Schedule 8 (Index of Defined Expressions)—
(a) in the appropriate place after the entry for “company records (in Part 37)”, insert—
“
company with a high level of employees and turnover
section 414CC
”
(b) within the entry for “distributable profits”, insert, as the first entry—
“
—in section 413A(1)(a)
section 413A(1)(a)
”
(c) after the entry for “distributable profits”, insert—
“
“distributable revenue profits” (in section 413A(4))
section 413A(4)(a)
”
(d) after the entry for “market purchase, by a company of its own shares (in Chapter 4 of Part 18)”, insert—
“
material fraud (in section 416B)
section 416B(2)(a) and (b)
”
(e) after the entry for “relevant accounts” insert—
“
relevant insurance company (in section 413A)
section 413A(3)
relevant investment company (in section 413A)
section 413A(4)
”

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Source: https://www.legislation.gov.uk/ukdsi/2023/9780348250220/regulation/7 (the official version)
Page: https://openlegislation.uk/draft-companies-strategic-report-and-directors-report-amendment-regulations-2023/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.