In section 414C [2006 c.46; section 414C was inserted by the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 (S.I. 2013/1970), regulations 2 and 3.] (contents of the strategic report), in subsection (2), at the end insert -

"Section 414CZA (section 172(1) statement) and sections 414CA and 414CB [2006 c.46; sections 414CA and 414CB were inserted by the Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 2016 (S.I. 2016/1245), regulations 2 and 4.] (non-financial information statement) make further provision about the contents of a strategic report."