412. Meaning of "publication" in relation to accounts and reports

(1) This section has effect for the purposes of—

section 409 (name of signatory to be stated in published copies of accounts and reports),

section 410 (requirements in connection with publication of registrable accounts), and

section 411 (requirements in connection with publication of non-registrable accounts).
(2) For the purposes of those sections a company (including, where applicable, a restricted scope company) is regarded as publishing a document if it publishes, issues or circulates it (including by making it available on a website) 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.