Approval and signature of revised report or revised directors' report
5.—(1) Regulations 4 and 5 of the 1991 Regulations (approval and signature of revised accounts or a revised report) are amended as follows.
(2) For the heading before regulation 4 substitute “Approval and signature of revised accounts or a revised directors' report”.
(3) In regulation 5(1), for “revised report” substitute “revised directors' report”.