Section 992: Matters to be dealt with in directors' report

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

Part 28: Takeovers etc — Chapter 4: Amendments to Part 7 of the Companies Act 1985

Part 7 of the Companies Act 1985 (c. 6) (accounts and audit) is amended as follows.

In Schedule 7 (matters to be dealt with in directors' report), after Part 6 insert—

In section 234ZZA (requirements of directors' reports), at the end of subsection (4) (contents of Schedule 7) insert— ." Part 7 specifies information to be disclosed by certain publicly-traded companies. "

After that subsection insert—

In section 251 (summary financial statements), after subsection (2ZA) insert—

The amendments made by this section apply in relation to directors' reports for financial years beginning on or after 20th May 2006.

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