On 25 February 2015, regulations were published that came into force on 18 March 2015 and, amongst other things, extend the current financial promotion exemption in connection with a company's annual accounts or a directors' report to communications that are accompanied by a strategic report prepared and approved in accordance with the Companies Act 2006, or the equivalent under the law of another EEA State.
The Order is available here:
http://www.legislation.gov.uk/uksi/2015/352/pdfs/uksi_20150352_en.pdf.
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