Regulation 25 Matters to be dealt with in directors' report

(1)

In this Part “directors' report” means the report prepared under section 234 of the Companies Act 1985^f1(or in the case of Northern Ireland, Article 242 of the Companies (Northern Ireland) Order 1986)^f2.

(2)

This Part applies to a directors' report for a financial year beginning on or after 20th May 2006, if the company had securities carrying voting rights admitted to trading on a regulated market at the end of that year.

Annotations

Footnotes

f1: 1985 c. 6; section 234 was inserted by Part 1 of the Companies Act 1989 (c. 40) and substituted by regulation 2 of S.I. 2005/1011.
f2: S.I. 1986/1032 (N.I.6); Article 242 was inserted by Article 10 of S.I. 1990/593 (N.I.5) and substituted by regulation 2 of S.R. 2005/61.