Section 426B(2)

The company must ensure that the section 172(1) statement— is made available on a website, and remains so available until— the section 172(1) statement for the company’s next financial year is made available in accordance with this section, or 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.

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