Regulation 12 Consequential amendments

The Companies (Revision of Defective Accounts and Report) Regulations 1990^f1are amended as follows.

In regulations 14(2) and (4) and 16(3), for “the Companies (Summary Financial Statement) Regulations 1992” substitute “the Companies (Summary Financial Statement) Regulations 1995”

After regulation 16(3) insert the following paragraph—

• “Where the original summary financial statement was prepared under the Companies (Summary Financial Statement) Regulations 1992, references in regulation 14 to the Companies (Summary Financial Statement) Regulations 1995 shall be construed as references to the 1992 Regulations.”