Section 211A — Companies Act 1993: Obligations to prepare and make available annual reports or financial statements do not apply to nonactive companies

211A Obligations to prepare and make available annual reports or financial statements do not apply to nonactive companies If, under section 10A of the Financial Reporting Act 1993 , the directors of a company are not required to comply with section 10 of that Act in respect of an accounting period, the board of the company is not required to— (a) prepare an annual report under section 208 in respect of that accounting period; or (b) send or make available under sections 209 to 209B any annual report, notice, or other document in respect of that accounting period. Section 211A was inserted, as from 18 June 2007, by section 9 Companies Amendment Act (No 2) 2006 (2006 No 62). See clause 2(1) Companies Amendment Act (No 2) 2006 Commencement Order 2007 (SR 2007/108).