Section 992(5)

In section 251 (summary financial statements), after subsection (2ZA) insert— A company that sends to an entitled person a summary financial statement instead of a copy of its directors' report shall— include in the statement the explanatory material required to be included in the directors' report by section 234ZZA(5), or send that material to the entitled person at the same time as it sends the statement. For the purposes of paragraph (b), subsections (2A) to (2E) apply in relation to the material referred to in that paragraph as they apply in relation to a summary financial statement.

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