Sch 1 para 13 Amendments to the Companies Act 2006
In section 463 (liability for false or misleading statements in reports) — (a) in subsection (1)— (i) after “The reports” insert “and statements”; and (ii) at the end insert— (d) any separate corporate governance statement. (b) in subsections (2) and (4), after “a report” (in each place) insert “or statement”; and (c) in the heading, and in the italic heading before the section, after “reports” insert “and statements”.