Paragraph 13 Amendments to the Companies Act 2006

In section 463 (liability for false or misleading statements in reports)^f1—

(a)

in subsection (1)—

(i)

after “The reports” insert “and statements”; and

(ii)

at the end insert—

“(d)
any separate corporate governance statement.”;

(b)

in subsections (2) and (4), after “a report” (in each place) insert “or statement”; and

(c)

in the heading, and in the italic heading before the section, after “reports” insert “and statements”.

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