19.—(1) Where the provisions of the 2006 Act as to the matters to be included in the annual accounts of a company or (as the case may be) in [F1a strategic report or a] directors' report or directors' remuneration report have been amended after the date of the original annual accounts or (as the case may be) [F2strategic report,] directors' report or directors' remuneration report but prior to the date of revision, references in regulations 3 and 7(3) to the provisions of that Act are to be construed as references to the provisions of that Act as in force at the date of the original annual accounts or (as the case may be) [F2strategic report,] directors' report or directors' remuneration report.
F3(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in reg. 19(1) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Companies (Revision of Defective Accounts and Reports) (Amendment) (No.2) Regulations 2013 (S.I. 2013/2224), regs. 1(2), 13(a)
F2Words in reg. 19(1) inserted (1.1.2018) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), 13(a) (with reg. 2(6)(7))
F3Reg. 19(2) omitted (1.1.2018) by virtue of The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), 13(b) (with reg. 2(6)(7))
F4Reg. 19(3) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Companies (Revision of Defective Accounts and Reports) (Amendment) (No.2) Regulations 2013 (S.I. 2013/2224), regs. 1(2), 13(b) (with reg. 14)