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

(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 section and who wishes to receive them.