PART 4EFFECT OF REVISION
Effect of revision of accounts10
1
Upon the directors approving revised accounts under regulation 4, the provisions of the 2006 Act have effect as if the revised accounts were, as from the date of their approval, the annual accounts of the company in place of the original annual accounts.
2
In particular, the revised accounts shall as from that date be the company's annual accounts for the relevant financial year for the purposes of the following provisions of the 2006 Act—
a
section 431 (right of member or debenture holder to copies of accounts and reports: unquoted companies),
b
section 432 (right of member or debenture holder to copies of accounts and reports: quoted companies),
c
section 434(3) (requirements in connection with publication of statutory accounts), and
d
sections 423 (duty to circulate copies of annual accounts and reports), 437 (public companies; laying of accounts and reports before general meeting) and 441 (duty to file accounts and reports with the registrar), if the requirements of those sections have not been complied with prior to the date of revision.
Effect of revision of report11
F11
Subject to the following provisions of these Regulations upon the directors approving a revised report or policy under regulations F54A, 5, 6 or 6A the provisions of the 2006 Act have effect as if the revised report or policy was, as from the date of its approval, the strategic report, directors’ report, directors’ remuneration report or revised directors’ remuneration policy (as the case may be) in place of the original strategic report, directors’ report, directors’ remuneration report or revised directors’ remuneration policy (as the case may be.
2
In particular, the revised report F2or policy shall as from that date be F3the strategic report or the directors' report or the directors' remuneration report F4or revised directors’ remuneration policy for the relevant financial year for the purposes of—
a
sections 431 and 432 of the 2006 Act, and
b
sections 423 , 437 and 441 of that Act if the requirements of those sections have not been complied with prior to the date of revision.