1.—(1) These Regulations may be cited as the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013.
(2) Subject to paragraph (3), these Regulations come into force on 1st October 2013.
(3) The following provisions of this instrument come into force on the making of these Regulations for the purposes only of the exercise of the powers to make regulations in the sections amended—
(a)regulation 10;
(b)paragraph 12(b) and (c) of the Schedule.
(4) These Regulations have effect in respect of financial years ending on or after 30th September 2013.