11. Effect of revision of financial statements, etc.

Where a company’s financial statements, or consolidated financial statements or balance‑sheet are revised under section 202A or 202B(4) of the Act —

starting on the date of revision, the revised financial statements, or revised consolidated financial statements or balance‑sheet, replace the original financial statements, or original consolidated financial statements or balance‑sheet, of the company; (b)the revised financial statements, or revised consolidated financial statements or balance‑sheet, are taken as having been prepared on the date of the original financial statements, or original consolidated financial statements or balance‑sheet instead of on the date of revision;

starting on the date of revision, the new directors’ statement replaces the original directors’ statement; and

the new directors’ statement, other than the matters required to be stated under regulation 4(2)(c)(iii) and (iv), is taken as having been prepared on the date of the original directors’ statement.