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Section 436: Meaning of "publication" in relation to accounts and reports

Companies Act 2006 · 2006 c. 46View on legislation.gov.uk

Part 15: Accounts and reports — Chapter 7: Publication of accounts and reports

This section has effect for the purposes of—

  • section 433 (name of signatory to be stated in published copies of accounts and reports),

  • section 434 (requirements in connection with publication of statutory accounts), and

  • section 435 (requirements in connection with publication of non-statutory accounts).

For the purposes of those sections a company is regarded as publishing a document if it publishes, issues or circulates it or otherwise makes it available for public inspection in a manner calculated to invite members of the public generally, or any class of members of the public, to read it.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.