Replacement in regulation 14(4)(a)
Every reference in regulation 14(4)(a) to section 201(2), (5) or (16) is replaced by section 201(2) or (5). This is a change to the application of statutory references within the existing revision framework, not a repeal of financial-statement revision as a whole.
New paragraph (aa)
The new regulation 14(4)(aa) specifies that the reference to section 201(16) in Act section 204(1AA) means section 201(16) as applied by regulation 4. Keeping the Act section and the regulation distinct avoids treating the removed reference as a complete exemption from the directors’ statement requirement.
Instrument and dates
S 370/2023 was made on 11 June 2023 under section 411 read with section 202A(5), first published on 12 June at 5 pm and effective on 1 July 2023. The two-page source contains the amendment and formal execution, without reproducing all underlying revision procedures.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗