Section 494(4)

The regulations may provide that any disclosure required by the regulations is to be made— in a note to the company's annual accounts (in the case of its individual accounts) or in such manner as is specified in the regulations (in the case of group accounts), inthe strategic report or the directors' report, or in the auditor's report on the company's annual accounts.

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