PART 3Other modifications of provisions relating to accounts
Voluntary revision of annual accounts10
1
Section 245 of the 1985 Act (voluntary revision of defective accounts and reports)9 is amended as follows.
2
In subsection (1)–
a
after “annual accounts” insert “or summary financial statement”, and
b
for “revised report” substitute “revised statement or report”.
3
In subsection (3), after “annual accounts” insert “or a revised summary financial statement”.
4
In subsection (4)(a) and (b), for “or report” substitute “, statement or report”.