12. Application of section 201AA of Act to revised financial statements, etc.

Subject to this regulation, section 201AA of the Act applies to the revised financial statements, or revised consolidated financial statements or balance‑sheet, of a company as it applies to the documents mentioned in subsection (1) of that section.

Subject to the modifications in paragraph (3), section 201AA(1)(a) of the Act applies in respect of the revised financial statements, or revised consolidated financial statements or balance‑sheet, of a private company that had not dispensed with the holding of an annual general meeting as it applies to the documents mentioned in that provision.

For the purposes of paragraph (2), the reference in section 201AA(1)(a) of the Act to the annual general meeting under section 201 of the Act is a reference to the general meeting at which the revised financial statements, or revised consolidated financial statements or balance‑sheet, are laid under regulation 7(1)(c).

Subject to the modification in paragraph (5), section 201AA(1)(b) of the Act applies in respect of the revised financial statements, or revised consolidated financial statements or balance‑sheet, of a private company that had dispensed with the holding of an annual general meeting as it applies to the documents referred to in that provision.

For the purposes of paragraph (4), the reference in section 201AA(1)(b) of the Act to the documents that were sent in accordance with section 203(1) of the Act is a reference to the documents mentioned in paragraph (4) that were sent in accordance with regulation 7(1)(a).

The reference to “subsection (1)” in section 201AA(2) of the Act is a reference to subsection (1) of section 201AA of the Act, as applied by this regulation.

The reference to “subsection (3)” in section 201AA(4)(a) of the Act is a reference to subsection (3) of section 201AA of the Act, as applied by this regulation.

In this regulation, a reference to the revised financial statements, or revised consolidated financial statements or balance‑sheet, includes a reference to —

the new directors’ statement on the revised financial statements, or revised consolidated financial statements or balance‑sheet; and

the auditor’s report on the revised financial statements, or revised consolidated financial statements or balance‑sheet.

Subject to this regulation, section 201AA of the Act applies to the revised financial statements, or revised consolidated financial statements or balance‑sheet, of a company as it applies to the documents mentioned in subsection (1) of that section.

Subject to the modifications in paragraph (3), section 201AA(1)(a) of the Act applies in respect of the revised financial statements, or revised consolidated financial statements or balance‑sheet, of a private company that had not dispensed with the holding of an annual general meeting as it applies to the documents mentioned in that provision.

For the purposes of paragraph (2), the reference in section 201AA(1)(a) of the Act to the annual general meeting under section 201 of the Act is a reference to the general meeting at which the revised financial statements, or revised consolidated financial statements or balance‑sheet, are laid under regulation 7(1)(c).

Subject to the modification in paragraph (5), section 201AA(1)(b) of the Act applies in respect of the revised financial statements, or revised consolidated financial statements or balance‑sheet, of a private company that had dispensed with the holding of an annual general meeting as it applies to the documents referred to in that provision.

For the purposes of paragraph (4), the reference in section 201AA(1)(b) of the Act to the documents that were sent in accordance with section 203(1) of the Act is a reference to the documents mentioned in paragraph (4) that were sent in accordance with regulation 7(1)(a).

The reference to “subsection (1)” in section 201AA(2) of the Act is a reference to subsection (1) of section 201AA of the Act, as applied by this regulation.

The reference to “subsection (3)” in section 201AA(4)(a) of the Act is a reference to subsection (3) of section 201AA of the Act, as applied by this regulation.

In this regulation, a reference to the revised financial statements, or revised consolidated financial statements or balance‑sheet, includes a reference to —

the new directors’ statement on the revised financial statements, or revised consolidated financial statements or balance‑sheet; and

the auditor’s report on the revised financial statements, or revised consolidated financial statements or balance‑sheet.