Section 538A

In this Part “ corporate governance statement ” means the statement required by rules 7.2.1 to 7.2.11 in the Disclosure Rules and Transparency Rules sourcebook made by the Financial Conduct Authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A “separate” corporate governance statement means one that is not included in the directors' report.

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