(1) An application may be made to the court—
(a) by the Secretary of State, after having complied with section 455, or
(b) by a person authorised by the Secretary of State for the purposes of this section,
for a declaration (in Scotland, a declarator) that the annual accounts of a company do not comply, [or a strategic report] or a directors' report does not comply, with the requirements of this Act . . . and for an order requiring the directors of the company to prepare revised accounts or a revised report.
(2) Notice of the application, together with a general statement of the matters at issue in the proceedings, shall be given by the applicant to the registr
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