The Companies (Revision of Defective Accounts and Report) Regulations 1990

Modifications of Act

16.—(1) Where the provisions of the Act as to the matters to be included in the annual accounts of a company or (as the case may be) in a directors' report have been amended after the date of the original annual accounts or (as the case may be) directors' report but prior to the date of revision, references in Regulations 3 and 6(3) above to the provisions of the Act shall be construed as references to the provisions of the Act as in force at the date of the original annual accounts or (as the case may be) directors' report.

(2) Where the provisions of section 246 of, and Schedule 8 to, the Act as to the matters to be included in abbreviated accounts (within the meaning of Regulation 13(1) above) have been amended after the date of delivery of the original abbreviated accounts but prior to the date of revision of the revised accounts or report, references in Regulation 13 to the provisions of the Act or to any particular provision thereof shall be construed as references to the provisions of the Act, or to the particular provision, as in force at the date of the delivery of the original abbreviated accounts.

(3) Where the provisions of section 251 of the Act, or of the Companies (Summary Financial Statement) Regulations 1990, as to the matters to be included in a summary financial statement have been amended after the date of the sending out of the original summary financial statement but prior to the date of revision of the revised accounts or report, references in Regulation 14 to section 251 or to those Regulations shall be construed as references to that section or those Regulations as in force at the date of the sending out of the original summary financial statements.