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Companies Act 2006
This section has no associated Explanatory Memorandum
12. In section 454 (voluntary revision of accounts etc)—
(a)in subsection (1) for paragraph (c) substitute—
“(c)a strategic report of the company,”;
(b)in subsection (3) for paragraph (c) substitute—
“(c)a revised strategic report of the company.”; and
(c)in subsection (4)—
(i)in paragraph (a), for “, report or statement” substitute “or report”;
(ii)in paragraph (b), for “, report or statement” substitute “or report”;
(iii)in the closing words of paragraph (c) for “summary financial statement” substitute “strategic report and supplementary material” and for “has” substitute “have.
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