Companies Act 1985

10 (1) In the case of companies of such classes as may be prescribed by regulations made by the Secretary of State, the directors' report shall contain such information as may be so prescribed about the arrangements in force in the financial year for securing the health, safety and welfare at work of employees of the company and its subsidiaries, and for protecting other persons against risks to health or safety arising out of or in connection with the activities at work of those employees.

(2) Regulations under this Part may—

(a) make different provision in relation to companies of different classes,

(b) enable any requirements of the regulations to be dispensed with or modified in particular cases by any specified person or by any person authorised in that behalf by a specified authority,

(c) contain such transitional provisions as the Secretary of State thinks necessary or expedient in connection with any provision made by the regulations.

(3) The power to make regulations under this paragraph is exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.

(4) Any expression used in sub-paragraph (1) above and in Part I of the [1974 c. 37.] Health and Safety at Work etc, Act 1974 has the same meaning here as it has in that Part of that Act; section 1(3) of that Act applies for interpreting that sub-paragraph ; and in sub-paragraph (2) " specified " means specified in regulations made under that sub-paragraph.