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The Companies (Revision of Defective Accounts and Reports) Regulations 2008
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- UK Statutory Instruments
- 2008 No. 373
- PART 6
- Regulation 16
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Version Superseded: 06/04/2015
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16.—(1) This regulation has effect (subject to regulation 19(2)) where the directors have delivered to the registrar abbreviated accounts which do not comply with the provisions of the 2006 Act for reasons other than those specified in regulation 15(2).
(2) The directors of the company shall cause the company—
(a)to prepare further abbreviated accounts in accordance with the provisions of section 444(3) and (4) or 445(3) and (4) of the 2006 Act (as the case may be), and
(b)to deliver those accounts to the registrar within 28 days after the date of revision together with a statement as to the effect of the revisions made.
(3) Sections 451 and 452 of the 2006 Act apply with respect to a failure to comply with the requirements of this regulation as they apply with respect to a failure to comply with the requirements of section 441 of that Act but as if—
(a)the references in section 451(1) and in section 452(1)(a) to “the period for filing those accounts and reports” were references to the period of 28 days referred to in paragraph (2); the references in section 451(1) and (2) to “that period” are to be construed accordingly, and
(b)the references in section 451(3) to “the documents in question” and “this Part” were, respectively, a reference to the documents referred to in paragraph (2) and the provisions of Part 15 of the 2006 Act as applied by these Regulations.
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