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Amendment of section 355 of Principal Act
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53. Section 355 of the Principal Act is amended—
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(a) in subsection (1), by the deletion of “or 354, as appropriate,”,
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(b) in subsection (3)—
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(i) by the substitution of “balance sheet forming part of the abridged financial statements” for “abridged balance sheet”,
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(ii) in paragraph (b), by the deletion of “or (as the case may be) as a medium company”, and
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(iii) in paragraph (c), by the deletion of “or 354, as appropriate”,
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(c) in subsection (4), by the substitution of “balance sheet forming part of the abridged financial statements” for “abridged balance sheet”,
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(d) in subsection (5), by the substitution of “balance sheet forming part of the abridged financial statements” for “abridged balance sheet”,
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(e) by the substitution of the following subsection for subsection (6):
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“(6) The following requirements apply to the documents annexed to the annual return under section 352(3) and delivered to the Registrar:
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(a) the copy of the abridged financial statements required by section 352(3)(a) shall state the names of the directors who signed the balance sheet on behalf of the board of directors;
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(b) the copy of the special statutory auditors’ report required by section 352(3)(b) shall state the name of the statutory auditors who signed the report and, if different, the name of the statutory auditors who signed the report under section 391.”,
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(f) in subsection (7), by the deletion of “or 354, as the case may be”, and
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(g) in subsection (9), by the deletion of “or (4)”.
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