http://www.legislation.gov.uk/id/uksi/2013/1970

SCHEDULEConsequential amendments

Companies Act 2006

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.