BKM204200 - Bank compensation restriction: disclosure condition: meaning of relevant document
“Relevant document” is defined in section CTA09/S133C(5). It encompasses statutory reports and accounts, either of the company or of any group within which the company consolidates its results, as well as anything which the company is required to disclose because it is a listed company.
The requirements for disclosure which apply to listed companies are given by rules made under s73A of the Financial Services and Markets Act 2000, and are wide-ranging. In practice, most of these will not give rise to compensation to customers.