# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 29


The directors’ report for a company is not required to contain the information specified by paragraph 28 where the report is for—
(a) the company’s first financial year, or
(b) a subsequent financial year in relation to which the company qualifies as medium-sized.

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Source: https://www.legislation.gov.uk/uksi/2008/410/schedule/7/paragraph/29 (the official version)
Page: https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-7/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.