# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 18A


With the exception of the first year for which the directors’ report contains the information required by paragraph 15(3A) to (3D), the report must state not only the information required by paragraph 15(3A) to (3D) but that information as disclosed in the report for the preceding financial year.

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Source: https://www.legislation.gov.uk/uksi/2008/410/schedule/7/paragraph/18A (the official version)
Page: https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-7/paragraph-18A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.