s 436 Meaning of “ publication ” in relation to accounts and reports
(1) This section has effect for the purposes of— section 433 (name of signatory to be stated in published copies of accounts and reports), section 434 (requirements in connection with publication of statutory accounts), and section 435 (requirements in connection with publication of non-statutory accounts). (2) For the purposes of those sections a company is regarded as publishing a document if it publishes, issues or circulates it or otherwise makes it available for public inspection in a manner calculated to invite members of the public generally, or any class of members of the public, to read it.