Amendment of section 414C
This section has no associated Explanatory Memorandum
3. In section 414C(1) (contents of the strategic report), in subsection (2), at the end insert—
“Section 414CZA (section 172(1) statement) and sections 414CA and 414CB(2) (non-financial information statement) make further provision about the contents of a strategic report.”
(1)
2006 c.46; section 414C was inserted by the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 (S.I. 2013/1970), regulations 2 and 3.
(2)
2006 c.46; sections 414CA and 414CB were inserted by the Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 2016 (S.I. 2016/1245), regulations 2 and 4.