Section 426

A company may— 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. in such cases as may be specified by regulations made by the Secretary of State, and provided any conditions so specified are complied with, 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. The Secretary of State may make provision by regulations as to the manner in which it is to be ascertained, whether before or after a person becomes entitled to be sent a copy of those accounts and reports, whether he wishes to receive them. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . This section applies to copies of accounts and reports required to be sent out by virtue of section 146 to a person nominated to enjoy information rights as it applies to copies of accounts and reports required to be sent out in accordance with section 423 to a member of the company. Regulations under this section are subject to negative resolution procedure.

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Source: legislation.gov.uk · retrieved 2026-09-04