Paragraph 20H F1
With the exception of the first year for which the directors’ report contains the information required by paragraphs 20D(1) to (4) and 20G, the report must state not only the information required by those paragraphs, but also that information as disclosed in the report for the preceding financial year.
Annotations
Textual amendments
- F1
Sch. 7 Pt. 7A inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 7
Notes on Part 7A
Modifications
- C1
Sch. 7 Pt. 7A applied (with modifications) (1.4.2019) by Companies Act 2006 (c. 46), s. 416 (as modified by S.I. 2008/1911, reg. 12B (as inserted by S.I. 2018/1155, regs. 2, 10))