426 Option to provide summary financial statement
Companies Act 2006 | Legislation

Option to provide [strategic report with supplementary material]

426  Option to provide summary financial statement

(1)     A company may—

(a)     in such cases as may be specified by regulations made by the Secretary of State, and

(b)     provided any conditions so specified are complied with,

provide a [copy of the strategic report together with the supplementary material described in section 426A] instead of copies of the accounts and reports required to be sent out in accordance with section 423.

(2)     Copies of those accounts and reports must, however, be sent to any person entitled to be sent them in accordance with that

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