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25.—(1) In this Part “directors' report” means the report prepared under section 234 of the Companies Act 1985(1)(or in the case of Northern Ireland, Article 242 of the Companies (Northern Ireland) Order 1986)(2).
(2) This Part applies to a directors' report for a financial year beginning on or after 20th May 2006, if the company had securities carrying voting rights admitted to trading on a regulated market at the end of that year.
1985 c. 6; section 234 was inserted by Part 1 of the Companies Act 1989 (c. 40) and substituted by regulation 2 of S.I. 2005/1011.
S.I. 1986/1032 (N.I.6); Article 242 was inserted by Article 10 of S.I. 1990/593 (N.I.5) and substituted by regulation 2 of S.R. 2005/61.
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