(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 -
(a) is maintained by or on behalf of the company, and
(b) identifies the company in question.
(4) Access to the section 172(1) statement made available on the website under subsection (2), and the ability to obtain a hard
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