Companies Act 2006 · 2006 c. 46View on legislation.gov.uk
Part 15: Accounts and reports — CHAPTER 4A: STRATEGIC REPORT
A strategic report for a financial year of a company must include a statement (a "section 172(1) statement") which describes how the directors have had regard to the matters set out in section 172(1)(a) to (f) when performing their duty under section 172.
Subsection (1) does not apply if the company qualifies as medium-sized in relation to that financial year (see sections 465 to 467).
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