Companies Act 2006
This section has no associated Explanatory Memorandum
14. In section 456 (application to court in respect of defective accounts or reports)—
(a)in the closing words of subsection (1) before “or a directors’ report” insert “or a strategic report”;
(b)in subsection (3)(b), after “remuneration report,” insert “strategic report and supplementary material or,” and omit “or summary financial statement”;
(c)in subsection (4)—
(i)before “directors’ report” insert “strategic report or”; and
(ii)omit paragraph (b); and
(d)in subsection (8), for “and revised directors’ reports” substitute “, revised strategic reports and revised directors’ reports”.