Company Law Reform Bill [HL]

I thank the Minister for that reply. The legislation has no requirement to put in financial statements. The normal formulation in legislation is for the Treasury to have the power to direct the form, but it is normal for primary legislation to require that there be financial statements of one form or another. I was focusing on that lack in these amendments. I hope the Minister might reflect on the normal form of requirement to give financial information. I am happy to have a Treasury power to specify the format. That is not my point; there was just no requirement to table it. I hope the Minister will reconsider this matter.