The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 No. 1970

SCHEDULE Consequential amendments

Companies Act 2006

17.  In section 463 (liability for false or misleading statements in reports), in subsection (1)—

(a) before paragraph (a) insert—

“(za) the strategic report,”;

(b) omit paragraph (c) and the “and” immediately preceding that paragraph.