Regulation 10

Introduction

1. In addition to the information required by section 416 of the 2006 Act, the directors’ report must contain the following information.

1A. Where a company has chosen in accordance with section 414C(11) to set out in the company's strategic report information required by this Schedule to be contained in the directors' report it shall state in the directors' report that it has done so and in respect of which information it has done so.

Asset values

2.[deleted]

Political donations and expenditure

3.

(1) If -

(a) the company (not being the wholly-owned subsidiary of a company incorporated in the United Kingdom) has in the financial year -

(i) made any political donation to any political party or other political organisation,

(ii) made any political donation to any independent election candidate, or

(iii) incurred any political expenditure, and

(b) the amount of the donation or expenditure, or (as the case may be) the aggregate amount of all donations and expenditure falling within paragraph (a), exceeded £2000,