(1) If it appears to the directors of an open-ended investment company that any annual report of the company did not comply with the requirements of these Regulations or FCA rules, they may prepare a revised annual report.
(2) Where copies of the previous report have been laid before the company in general meeting or delivered to the Authority, the revisions must be confined to -
(a) the correction of anything in the previous report which did not comply with the requirements of these Regulations or FCA rules; and
(b) the making of any necessary consequential alterations.