The Companies (Revision of Defective Accounts and Reports) Regulations 2008

Modifications of the 2006 Act

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 a directors’ report or directors’ remuneration report have been amended after the date of the original annual accounts or (as the case may be) 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) directors’ report or directors’ remuneration report.

(2) Where the provisions of sections 444(3) and (4) and 445(3) and (4) of the 2006 Act as to the matters to be included in abbreviated accounts have been amended after the date of delivery of the original abbreviated accounts but prior to the date of revision of the revised accounts or report, references in regulations 15 and 16 to the provisions of the 2006 Act or to any particular provisions of that Act are to be construed as references to the provisions of that Act, or to the particular provision, as in force at the date of the delivery of the original abbreviated accounts.

(3) Where the provisions of section 426 of the 2006 Act or of the Companies (Summary Financial Statement) Regulations 2008 as to the matters to be included in a summary financial statement have been amended after the date of the sending out of the original summary financial statement but prior to the date of revision of the revised accounts or report, references in regulation 17 to section 426 or to those Regulations are to be construed as references to that section or those Regulations as in force at the date of the sending out of the original summary financial statements.