The Companies Act 1985 (Operating and Financial Review and Directors' Report etc.) Regulations 2005

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2.  In subsection (1A) of section 238 (persons entitled to receive copies of accounts and reports)(1)—

(a)after paragraph (b) insert—

(ba)(in the case of a quoted company) the operating and financial review for that financial year,;

(b)for paragraph (d) substitute—

(d)the auditors' report on those accounts and that directors' report and (in the case of a quoted company) on that operating and financial review and the auditable part of that directors' remuneration report.

(1)

Section 238 was substituted by section 10 of the Companies Act 1989, and amended by article 12 of S.I. 2000/3373, and by regulation 10(4) of S.I. 2002/1986.