(1) If it appears to the directors of a company that—
(a) the company's annual accounts,
(b) the directors' remuneration report or the directors' report, or
[(c) a strategic report of the company,]
did not comply with the requirements of this Act (or, where applicable, of Article 4 of the IAS Regulation), they may prepare revised accounts or a revised report or statement.
(2) Where copies of the previous accounts or report have been sent out to members, delivered to the registrar or (in the case of a public company) laid before the company in general meeting, the revisions must be confined to—
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