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There are currently no known outstanding effects for the The Companies (Revision of Defective Accounts and Reports) Regulations 2008, Section 2.
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2.—(1) In these Regulations—
“the 2006 Act” means the Companies Act 2006;
“date of the original annual accounts” means the date on which the original annual accounts were approved by the board of directors under section 414 of the 2006 Act (approval and signing of accounts);
“date of the original directors' remuneration report” means the date on which the original directors' remuneration report was approved by the board of directors under section 422 of the 2006 Act (approval and signing of directors' remuneration report);
[F1“date of the original revised directors’ remuneration policy” means the date on which the original revised directors’ remuneration policy prepared in accordance with section 422A of the 2006 Act was approved by the board of directors under section 422A of the 2006 Act (approval and signing of revised directors’ remuneration policy);]
“date of the original directors' report” means the date on which the original directors' report was approved by the board of directors under section 419 of the 2006 Act (approval and signing of directors' report);
[F2“date of the original strategic report” means the date on which the original strategic report was approved by the board of directors under section 414D of the 2006 Act (approval and signing of strategic report);]
“date of revision” means the date on which revised accounts are approved by the board of directors under regulation 4 or (as the case may be) a revised [F3report or] [F4policy] is approved by them under regulation [F54A,] [F65, 6 or 6A];
[F7“original”, in relation to annual accounts, or a strategic report or directors’ report or directors’ remuneration report or revised directors’ remuneration policy, means the annual accounts or (as the case may be) strategic report or directors’ report or directors’ remuneration report or revised directors’ remuneration policy which are the subject of revision by, respectively, revised accounts or a revised report or policyF8...;]
“revised accounts” mean revised annual accounts of a company prepared by the directors under section 454 of the 2006 Act (voluntary revision of accounts etc), either through revision by replacement or revision by supplementary note; in the latter case the revised accounts comprise the original annual accounts together with the supplementary note;
[F9“revised directors’ remuneration policy” means a revised directors’ remuneration policy within the meaning of section 422A of the 2006 Act]
[F10“revised policy” means a revised revised directors’ remuneration policy prepared by the directors under section 454 of the 2006 Act, either through revision by replacement or revision by supplementary note; in the latter case the revised policy comprises the original directors’ remuneration policy together with the supplementary note;]
[F10“revised report” means a revised strategic report, revised directors’ report or revised directors’ remuneration report prepared by the directors under section 454 of the 2006 Act, either through revision by replacement or revision by supplementary note; in the latter case the revised report comprises the original strategic report, directors’ report or directors’ remuneration report together with the supplementary note;]
[F11“revised report or policy” means a revised report or a revised policy;]
“revision by replacement” means revision by the preparation of a replacement set of accounts, [F12strategic report or] directors' report or directors' remuneration report [F13revised directors’ remuneration policy], in substitution for the original annual accounts, [F12strategic report or] directors' report or directors' remuneration report [F13revised directors’ remuneration policy]; and
“revision by supplementary note” means revision by the preparation of a note indicating corrections to be made to the original annual accounts, [F14strategic report,] directors' report or directors' remuneration report [F14or revised directors’ remuneration policy].
(2) References in these Regulations to a member or members of a company include a reference to a person nominated to enjoy information rights under section 146 of the 2006 Act (traded companies: nomination of persons to enjoy information rights).
(3) References in these Regulations to provisions or requirements of the 2006 Act as to matters to be included in annual accounts and reports include relevant provisions of the Small Companies and Groups (Accounts and Directors' Report) Regulations 2008 M1 and the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 M2.
Textual Amendments
F1Words in reg. 2(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), 4(a)
F2Words in reg. 2(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), 4(b)
F3Words in reg. 2(1) substituted (1.1.2018) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), 7(a)(i) (with reg. 2(6)(7))
F4Words in reg. 2(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), 4(c)
F5Word in reg. 2(1) inserted (1.1.2018) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), 7(a)(ii) (with reg. 2(6)(7))
F6Words in reg. 2(1) substituted (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), 4(c)
F7Words in reg. 2(1) substituted (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), 4(d)
F8Words in reg. 2(1) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 43(2)
F9Words in reg. 2(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), 4(e)
F10Words in reg. 2(1) inserted (1.1.2018) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), 7(b) (with reg. 2(6)(7))
F11Words in reg. 2(1) substituted (1.1.2018) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), 7(c) (with reg. 2(6)(7))
F12Words in reg. 2(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), 4(g)(i)
F13Words in reg. 2(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), 4(g)(ii)
F14Words in reg. 2(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), 4(h)
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