11.  In section 447(1) (filing obligations of quoted companies)—

(a)in subsection (1), at the end of paragraph (b) insert—

“(ba)the strategic report,”;

(b)in subsection (2), before “the directors’ report” insert “the strategic report (where this is covered by the auditor’s report),”; and

(c)in subsection (3), before “and the directors’ report” insert “, the strategic report”.