PART 2 STRATEGIC REPORT

4 Duty to prepare strategic report
In section 415A(2) (provisions to which small companies exemption for directors’ report is relevant)—
(a) after “dividend),” insert “and”, and
(b) omit “section 417 (contents of report: business review), and”.
Section 415A was inserted by regulation 6(2) of S.I. 2008/393.