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18. In subsection (1) of section 245F of the 1985 Act (power of person authorised to require documents, information and explanations)(1) for “annual accounts of a company” substitute “ a company’s annual accounts, directors' report or operating and financial review”.
Section 245F was inserted by section 12 of the Companies (Audit, Investigations and Community Enterprise) Act 2004.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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