Section 430

A quoted company ... must ensure that its annual accounts and reports— are made available on a website, and ... remain so available until the annual accounts and reports for the company's next financial year are made available in accordance with this section. The annual accounts and reports must be made available on a website that— is maintained by or on behalf of the company, and identifies the company in question. If the directors' remuneration policy of a quoted company ... is revised in accordance with section 422A ... the company must ensure that the revised ... policy is made available on the website on which its annual accounts and reports are made available. If a person ceases to be a director of a quoted company ..., the company must ensure that the following information is made available on the website on which its annual accounts and reports are made available— the name of the person concerned, particulars of any remuneration payment (within the meaning of Chapter 4A of Part 10) made or to be made to the person after ceasing to be a director, including its amount and how it was calculated, and particulars of any payment for loss of office (within the meaning of that Chapter) made or to be made to the person, including its amount and how it was calculated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Access to the material made available on the website under subsections (1) to (2B), and the ability to obtain a hard copy of such material from the website, must not be— conditional on the payment of a fee, or otherwise restricted, except so far as necessary to comply with any enactment or regulatory requirement (in the United Kingdom or elsewhere). The annual accounts and reports— must be made available as soon as reasonably practicable, and ... must be kept available throughout the period specified in subsection (1)(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Where subsection (2A) or (2B) applies, the material in question— must be made available as soon as reasonably practicable, ... and must be kept available until the next directors' remuneration report of the company is made available on the website. ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A failure to make material available on a website throughout the period mentioned in subsection (4) or (as the case may be) ... (4A) is disregarded if— the material is made available on the website for part of that period, and the failure is wholly attributable to circumstances that it would not be reasonable to have expected the company to prevent or avoid. In the event of default in complying with this section, an offence is committed by every officer of the company who is in default. A person guilty of an offence under subsection (6) is liable on summary conviction to a fine not exceeding level 3 on the standard scale. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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