463 Liability for false or misleading statements in reports [and statements]
463 Liability for false or misleading statements in reports [and statements]
Companies Act 2006 | Legislation

(1)     The reports [and statements] to which this section applies are—

[(za)     the strategic report,]

(a)     the directors' report,

(b)     the directors' remuneration report, . . .

(c)     . . .

[(d)     any separate corporate governance statement].

(2)     A director of a company is liable to compensate the company for any loss suffered by it as a result of—

(a)     any untrue or misleading statement in a report [or statement] to which this section applies, or

(b)     the omission from a report [or statement] to which this section applies of anything required to be included in it.

(3)     He is so liable only if—

(a)     he knew the statement to be untrue or misleading or was reckless as to whether it was untrue or misleading, or

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