Related Commentary  Related CasesRelated HMRC Manuals

454(1)  If it appears to the directors of a company that–

(a)the company's annual accounts,

(b)the directors' remuneration report or the directors' report, or

(c)a strategic report of the company,

did not comply with the requirements of this Act, they may prepare revised accounts or a revised report or statement.

454(2)  Where copies of the previous accounts or report have been sent out to members, delivered to the registrar or (in the case of a public company) laid before the company in general meeting, the revisions must be confined to–

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