Regulation 5 Section 172(1) statement to be made available on website
After section 426A [2006 c.46; section 426A was inserted by the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 (S.I. 2013/1970), regulations 9 and 12.] (supplementary material) insert -
"Section 172(1) statement: requirements as to website publication
426B. Section 172(1) statement to be made available on website
(1) This section applies if -
(a) a company is required by section 414CZA to include a section 172(1) statement in its strategic report for a financial year, and
(b) the company is an unquoted company in relation to that financial year.
(2) The company must ensure that the section 172(1) statement -
(a) is made available on a website, and
(b) remains so available until -
(i) the section 172(1) statement for the company’s next financial year is made available in accordance with this section, or
(ii) if the obligation under this section to make a section 172(1) statement available does not arise in relation to the company’s next financial year, the end of the company’s next financial year.
(3) The section 172(1) statement must be made available on a website that -