
Print Options
PrintThe Whole
Instrument
PrintThe Whole
Part
PrintThis
Section
only
Changes over time for: Section 3


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 01/10/2013
Status:
Point in time view as at 06/04/2008. This version of this provision has been superseded.

Status
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Changes to legislation:
There are currently no known outstanding effects for the The Companies (Revision of Defective Accounts and Reports) Regulations 2008, Section 3.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Content of revised accounts or revised reportU.K.
This section has no associated Explanatory Memorandum
3.—(1) Subject to regulation 19(1), the provisions of the 2006 Act and, where applicable, Article 4 of the IAS Regulation as to the matters to be included in the annual accounts of a company apply to revised accounts as if the revised accounts were prepared and approved by the directors as at the date of the original annual accounts.
(2) In particular—
(a)in the case of Companies Act accounts—
(i)section 393 of the 2006 Act (accounts to give true and fair view),
(ii)section 396(2) of that Act (Companies Act individual accounts: true and fair view), and
(iii)section 404(2) of that Act (Companies Act group accounts: true and fair view), and
(b)in the case of IAS accounts, section 393 of the 2006 Act and international accounting standards,
apply so as to require a true and fair view to be shown in the revised accounts of the matters referred to in those accounts, viewed as at the date of the original annual accounts.
(3) In the case of Companies Act accounts, paragraph 13(b) of Schedule 1 to the Small Companies and Groups (Accounts and Directors' Report) Regulations 2008 or (where applicable) paragraph 13(b) of Schedule 1 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 apply to revised accounts as if the reference in those paragraphs to the date on which the accounts were signed was to the date of the original annual accounts.
(4) The provisions of the 2006 Act as to the matters to be included in a directors' report or directors' remuneration report apply to a revised report as if the revised report was prepared and approved by the directors of the company as at the date of the original directors' report or directors' remuneration report.
Back to top