13Banks making transfers under section 2: information in directors' reports
This section has no associated Explanatory Notes
(1)Where—
(a)the directors of a company that is a bank are required by section 415(1) of the Companies Act 2006 (c. 46) to prepare a report for a particular financial year, and
(b)in that year the company made transfers in relation to which section 2 applied,
the report must identify each of the charities concerned and specify the amount transferred to each of them.
(2)The requirements of subsection (1) are to be treated for the purposes of the Companies Act 2006 (c. 46) as requirements of that Act.