Delivery of revised accounts or a revised report12
1
This Regulation has effect where the directors have prepared revised accounts or a revised report under Article 253 and a copy of the original annual accounts or report has been delivered to the registrar under Article 250.
2
The directors of the company shall, within 28 days of the date of revision, deliver to the registrar:
a
in the case of a revision by replacement, a copy of the revised accounts or (as the case may be) the revised report, together with a copy of the auditors' report on those accounts or (as the case may be) on that report; or
b
in the case of a revision by supplementary note, a copy of that note, together with a copy of the auditors' report on the revised accounts or (as the case may be) on the revised report.
3
Article 250(2) to (5) shall 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 Article 250(1) but as if:
a
the references in Article 250(2) and (4) to “the period allowed for laying and delivering accounts and reports” was a reference to the period of 28 days referred to in paragraph (2) and the reference in Article 250(2) to “that period” shall be construed accordingly, and
b
the references in Article 250(5) 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 VIII of the Order as applied by these Regulations.