(1) This section applies where it appears to a person who is authorised under section 457 that there is, or may be, a question whether a company's annual accounts[, strategic report or directors' report complies] with the requirements of this Act . . ..
(2) The authorised person may require any of the persons mentioned in subsection (3) to produce any document, or to provide him with any information or explanations, that he may reasonably require for the purpose of—
(a) discovering whether there are grounds for an application to the court under section 456, or
(b) deciding whether to make such
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